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, 2019 (If taxpayer is legally separated, you are still considered to be married and cannot use this status)
- Taxpayer was widowed before January 1, 2019 and did not remarry before end of 2019. If taxpayer has a qualifying child, the Qualifying Widow(er) status may be used.
Married Filing Jointly
- Married at the end of 2019 (even if you did not live with your spouse)
- Spouse died in 2019 and you did not remarry before the end of 2019
- Married in 2019 and your spouse died in 2020
Married Filing Separately
- Married at the end of 2019 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 2019
- Unmarried
- Legally Separated (Under a decree of divorce or separate maintenance)
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 in 2017 or 2018 and
- you did not remarry before the end of 2019
- you have a child or stepchild whom you can claim as a dependent
- the child lived in your home for all of 2019
- 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.