Choose Your Correct Filing Status

Your federal tax filing status is based on your marital and family situation. It is an important factor in determining whether you must file a return, your standard deduction and your correct amount of tax.

Your marital status on the last day of the year determines your status for the entire year. If more than one filing status applies to you, you may choose the one that gives you the lowest tax obligation.

There are five filing status options:

Single

Generally, if you are unmarried, divorced or legally separated according to your state law, and you do not qualify for another filing status, your filing status is Single.

Married Filing Jointly

If you are married, you and your spouse may file a joint return. If your spouse died during the year and you did not remarry, you may still file a joint return with that spouse for the year of death. This is the last year for which you may file a joint return with that spouse.

Married Filing Separately

Married taxpayers may elect to file separate returns.

Head of Household

Generally, you must be unmarried and paid more than half the cost of maintaining a home for you and a qualifying person for more than a half of year.

Qualifying Widow(er) with Dependent Child

You may be able to file as a qualifying widow or widower for the two years following the year your spouse died. To do this, you must meet all four of the following tests:

You were entitled to file a joint return with your spouse for the year he or she died. It does not matter whether you actually filed a joint return,

You did not remarry in the two years following the year your spouse died,

You have a child, stepchild, or adopted child (a foster child does not meet this requirement) for whom you can claim a dependency exemption, and

You paid more than half the cost of maintaining a household that was the main home for you and that child, for the whole year.

After the two years following the year in which your spouse died, you may qualify for head of household status.

Additional information:

Choose Your Filing Status

Filing Status Change