Here are eight facts about the five filing status options the IRS wants you to
know so that you can choose the best option for your situation.
1.
Your marital status on the
last day of the year determines your marital status for the entire year.
2.
If more than one filing
status applies to you, choose the one that gives you the lowest tax obligation.
3.
Single filing status
generally applies to anyone who is unmarried, divorced or legally separated
according to state law.
4.
A married couple may file a
joint return together. The couple's filing status would be Married Filing
Jointly.
5.
If your spouse died during
the year and you did not remarry during 2010, usually you may still file a joint
return with that spouse for the year of death.
6.
A married couple may elect
to file their returns separately. Each person's filing status would generally be
Married Filing Separately.
7.
Head of Household generally
applies to taxpayers who are unmarried. You must also have paid more than half
the cost of maintaining a home for you and a qualifying person to qualify for
this filing status.
8.
You may be able to choose
Qualifying Widow(er) with Dependent Child as your filing status if your spouse
died during 2008 or 2009, you have a dependent child and you meet certain other
conditions.
There's much more information about determining your filing status in IRS
Publication 501, Exemptions, Standard Deduction, and Filing Information.
Publication 501 is available at
http://www.irs.gov or by calling 800-TAX-FORM (800-829-3676). You can also
use the Interactive Tax Assistant on the IRS website to determine your filing
status. The ITA tool is a tax law resource on the IRS website that takes you
through a series of questions and provides you with responses to tax law
questions.
Link:
Publication 501, Exemptions, Standard Deduction, and Filing Information (PDF
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