I am trying to figure out how to file for 2011.

I earned $140k in 2011. $120 in taxable income (minus 401k and FSA). My wife earned about $25k as a W2 and then $22 as a contractor- she created an LLC.

I am wondering if we should file together or jointly. I know it is usually beneficial to do it together, but she had some up front expenses for her LLC.

Thanks for the help.