Tax Filing Status Overview
Choosing the right filing status is an important part of minimizing your tax liability. There are five filing status options -- Single, Qualified Widow, Head of Household, Married Filing Jointly, and Married Filing Separately -- under the United States tax code. Learn more about which tax filing status is right for you in this guide.
OVERVIEW
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Single – Unmarried individual,
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Qualified Widow
o Dependent child at home
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Spouse died in one of two prior years
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Joint rates – no spouse exemption
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Head of Household
o Unmarried or lived apart from spouse last 6 months
o Paid more than ½ the cost of maintaining a household for:
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Qualified child, or
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Dependent relative.
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Married Filing Jointly
o Married on the last day of the year
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Can file jointly with spouse deceased during year – but see rules
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Married Filing Separately,
o Married on last day of the year
o Does not file jointly
o Can amend to joint
Related IRS Publications and Forms
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Form 1040 – Instructions
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Form 8959 – Community Property Allocation,
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Pub 17 – Your Federal Income tax
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Pub 501 – Exemptions, Standard Deduction and Filing Information