Your filing status is used to determine:
- Filing Requirements
- Standard Deduction
- Eligibility for certain credits
- Tax
You are able to choose between Single, Married Filing a Joint return, Married Filing Separate returns, Head of Household and Qualifying Widow(er).
Single
- Taxpayer was never married
- Taxpayer divorced and divorce was finalized by Dec. 31 of the tax year you are filing (If taxpayer is legally separated, you are still considered to be married and cannot use this status)
- Taxpayer was widowed before January 1 of the tax year and did not remarry before end of the year. If taxpayer has a qualifying child, the Qualifying Widow(er) status may be used.
Married Filing Jointly
- Married at the end of the tax year (even if you did not live with your spouse)
- Spouse died during the tax year and you did not remarry before the end of the year
- Married during the tax year and your spouse died in the following year
Married Filing Separately
- Married at the end of the tax year and wish to file separate income tax returns
- Spouse itemizes- you must itemize also
- Cannot claim:
- Student Loan Interest Deduction
- Education Credits
- Earned Income Credit
Head of Household
Taxpayer is (one of the following):
- Married person living apart from spouse for the last 6 months of the tax year
- Unmarried
- You were legally separated according to your state law under a decree of
divorce or separate maintenance at the end of the tax year. But if, at the end of the tax year, your divorce wasn't final (an interlocutory decree), you are considered married
AND (all of the following apply)
- provides more than 50% support for a qualifying person
- provides more than 50% for the upkeep of the home,
- the home is the principle residence of the qualifying person
Qualifying Widow(er)
- Your spouse died within the two years prior to the tax year you are filing and you did not remarry before the end of the tax year.
- You have a child or stepchild whom you can claim as a dependent
- the child lived in your home for all of the tax year
- you paid more than 50% of the cost of keeping up your home
- you could have filed a joint return with your spouse in the year the spouse died
If more than one filing status applies to you, use the IRS Interactive Tool to assist you in determining your status.