1. Lesson 2 Filing Status and Filing Requirements

2. Objectives Apply the requirements for each of the five filing statuses Determine who must file Determine who should file Select the appropriate tax form to use

3. Intake/Interview Process Form 13614 – Intake and Interview Sheet – Taxpayer Information Section

4. Filing Status Single Married Filing Jointly Married Filing Separately

5. Filing Status Head of Household Qualifying Widow(er)

6. Tools For Determining Filing Status Interview Tips Decision Tree

7. Who Must/Should File? Charts are provided to help you determine who must file Taxpayers who fall below the filing requirements should file: –to claim a refund of withheld taxes –to claim an Earned Income Credit –to claim the Additional Child Tax Credit –To claim a credit for federal telephone excise tax paid

8. Which Form Should You Use? Simplest form that will accommodate the taxpayer’s income and expenses: –1040EZ –1040A –1040 –1040EZ-T

9. Quality Review (QR) Form 8158 – Quality Review Checklist Filing Status

10. Lesson Summary Choose the correct Filing Status Determine the appropriate tax form to use

11. Military Objectives Determine the correct filing status for resident aliens. Explain how to treat a nonresident alien’s spouse as a resident.

12. Military Filing Status Issues Married nonresidents filing jointly Treating nonresident spouse as a U.S. resident Making the choice

13. Summing Up This Military Segment The taxpayer may be considered unmarried if the spouse was a nonresident alien at any time during the year and the taxpayer does not choose to treat the spouse as a resident alien.