Determining Filing Status
Filing Status
The tax rates that will apply and the amount of standard deduction available to an individual taxpayer is based on the filing status.
Status | Criteria |
Single | Taxpayer (You) can check “Single” on the tax return if any of the following was true at the end of the taxation year.
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Married Filing Jointly | Taxpayer (You) can check “Married Filing Jointly” on the tax return if any of the following was true at the end of the taxation year.
A married couple will jointly report their combined income and combined expenses on the tax return. They can file a joint return even if only one had income or if they didn’t live together all year. Once taxpayer file a joint return, they can’t choose to file separate returns for that year after the due date of the return. Both spouses must sign the return. Both spouses are responsible for tax and interest or penalties on the return. Starting with 2013 tax year the IRS recognizes same -sex marriages. |
Married Filing Jointly – One spouse is a non-resident | Generally, a taxpayer cannot file a married filing joint return if either spouse is a non-resident alien at anytime during the year. However, a non-resident/dual status spouse can elect to be treated as a resident alien and file a joint return. If both spouses are non-resident aliens, then they are not allowed to file a joint return. |
Married Filing Separately | Taxpayer (You) can check “Married Filing Separately” on the tax return if any of the following was true at the end of the taxation year.
You will pay more tax than if you use another filing status for which you qualify. Also, if you file a separate return, you can’t take the education credits, the student loan interest deduction, or the earned income credit. You also can’t take the standard deduction if your spouse itemizes deductions |
Head of Household | Taxpayer (You) can check “Head of Household” on the tax return if any of the following was true at the end of the taxation year. You have lived with a qualified dependent and meet one of the conditions below:
Generally, a qualified dependent for whom you pay more than 50% of the household costs and includes a dependent child or relative who lives with you, or for a dependent parent even if he or she doesn’t live with you. |
Qualifying Widow(er) | Taxpayer (You) can check “Head of Household” on the tax return if all of the following was true at the end of the taxation year.
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