February 6, 1984

The income tax filing season is when many working spouses rediscover a costly fact of American life: The state of matrimony is not a tax haven. The tax tables are designed in such a way that two-earner married couples generally pay a higher tax than they would as single taxpayers. This ''marriage penalty,'' however, will be lessened this year by an increased special deduction that Congress enacted in 1981. The marital deduction has been doubled, starting with the 1983 tax year, to a maximum of $3,000, from $1,500 on 1982 returns, when the provision first took effect. The deduction, while alleviating the marriage penalty, does not eliminate it.

The Reagan Administration said today that it was urging President Amin Gemayel to move quickly to form a new Government that for the first time would include key representatives from Lebanese factions that have been opposed to his policies. Senior American officials and diplomats here and in the Middle East were reported to be working around the clock to limit the damage caused by the resignation of Prime Minister Shafik al-Wazzan and the rest of the Cabinet and by the fighting in Beirut between Shiite and Druse militia forces and the Lebanese Army. Administration Shows Concern There appeared to be no effort to disguise the Administration's worries that the situation might deteriorate further, but senior officials sought to make the best of the situation by suggesting that a new, stronger Lebanese government might emerge if Mr. Gemayel showed enough political finesse. Some officials expressed concern, however, that Congress might look on the situation in Lebanon as having deteriorated so badly as to warrant an immediate withdrawal of the 1,800 American marines. A pullout is being advocated by Democrats in the House of Representatives and is being resisted by the Administration, which does not want to give the impression of being forced out of Lebanon.

Bishop John J. O'Connor of Scranton, Pa., who was chosen by Pope John Paul II last week as the next Archbishop of New York, has a reputation among fellow bishops as an expansive, articulate prelate who is persuasive and utterly loyal to the church's teachings. Last August, Bishop O'Connor detailed his thinking on many subjects of concern to the church, from the role of women to preaching from the pulpit, in a 23-page letter to priests in his diocese. Bishop O'Connor emerges as a solid backer of church doctrine who is concerned with carrying out Catholic teachings and canon law. He urges priests to be steadfast and confident about the authority of church dogma, introduces policies intended to help in such areas as the annulment process, and emphasizes a strong hierarchical view of Catholicism. Bishop O'Connor's tone conveys enthusiasm and assurance in addition to a strong sense of his authority as a teacher. In these excerpts, the bishop shows a sense of strong resolve and determination, defining the role of various elements in the church including priests, lay teachers and nuns.

''Some efforts should be made to end these bloody events where innocent people are killed and homes are destroyed while all hope is lost.'' - Shafik al-Wazzan, resigning as Prime Minister of Lebanon. (A1:6.)

Because of an editing error, an article last Wednesday about the new Archbishop of New York misstated the number of archbishops who preceded him. There have been seven.