There is, but most are better off filing jointly.  Those couples most likely to save tax dollars are those who have dual incomes and those who have large deductions for medical expenses, miscellaneous itemized deductions, or casualty losses.

 

While those described above MAY benefit by filing separately, the only way to tell for sure is to prepare 3 returns:  one joint return and one separate return for each spouse.  The cost or aggravation from tripling your tax return workload may well offset any benefit derive from filing separately.