1. Filing Status

2. Five Filing Statuses Married Filing Jointly
Qualifying Widow(er) with Dependent Child
Head of Household
Single
Married Filing Separately
Lowest tax (most beneficial) to Most tax

3. Considered Married If: (On last day of tax year)
Spouse died during the year and the surviving spouse has not remarried
Considered Unmarried If: (on last day of tax year)
Unmarried
Legally separated under a separate maintenance decree
Divorced

4. Single If: (On last day of tax year)
Never married
Legally separated or divorced
Widowed before the first day of the tax year and not remarried
May qualify as “head of household” or “qualifying widow(er) with dependent child”

5. Married Filing a Joint Return If: (On last day of tax year)
Married and:
Live together, or
Live apart but are not legally separated
Taxpayer’s spouse died during the year and taxpayer did not remarry
Responsible for any tax owed on the return
Both must sign the return

6. Legally Married Same-Sex Couples
Same-sex couples married in jurisdictions that recognize their marriages
Will be treated as married for federal tax purposes
Does not matter if they live in jurisdiction that recognizes their marriage
Does not apply to domestic partnership, civil unions, or similar formal relationships recognized under state law.

7. Married Filing a a Separate Return If: (On last day of tax year)
Chose to file separate returns, or
Cannot agree to file a joint return
Tax rate is generally higher than on a joint return
Taxpayers cannot take credits for child and dependent care expenses, earned income, and certain adoption and education expenses
Some credits and deductions are reduced

8. Married Filing a Separate Return
If one spouse itemizes deductions the other spouse must either:
Also itemize deductions, or
Claim “0” as the standard deduction
Reasons People File Separately
Avoid an offset of their return due to spouse’s outstanding prior debt
Past-due child support, student loans, or tax liability

9. Head of Household 3 criteria to qualify as Head of Household:
Criterion 1:
Single
Met tests for married persons living apart
Criterion 2:
Paid more than half of cost of keeping up the main home
Had a qualifying person living in their home for more than half of the year
Criterion 3:
Taxpayer claims the qualifying child as a dependent

10. Head of Household Keeping up a home expenses include:
Rent, Mortgage Interest, Real Estate Taxes
Home insurance, repairs, utilities
Food eaten in the home
Welfare payments are not considered amounts that the taxpayer provides to keep up a home

11. Head of Household
A person who is a qualifying relative for a dependency exemption, may not be a qualifying person for Head of Housld filing status
View “Tab B” and refer to the definitions on page B-1

12. Volunteer Guide B-1

13. Volunteer Guide B-3

14. Married and Living Apart with Dependent Child
Some married taxpayers who live apart from their spouses and provide for dependent children may be considered “unmarried “ for tax purposes if:
Taxpayer chooses to not file a joint return
Paid more than half the cost of keeping up the qualifying child’s home for the year
Spouse did not live in the home during the last six months
Taxpayers home was the main home of qualifying child for more than half the year

15. Qualifying Widow(er) with Dependent Child
As low a tax amount as Married filing Jointly
Available 2 years following the year of the spouses death
Criteria
Not have remarried before end of tax year
Have been eligible to file a joint return for year the spouse died
Have a child as the taxpayers’ qualifying child for the year
Live with the child in their home all year
Have paid over half the cost of keeping up the child’s home for the entire year