Tax Tips

Generally, your marital status on the last day of the year determines your status for the entire year.

If you are unmarried, or if you are legally separated from your spouse under a divorce or separate maintenance decree according to your state law, and you don't qualify for another filing status, your filing status is Single. Even though married, you are considered unmarried if you file a separate return, your spouse was not a member of your household during the last 6 months of the tax year, and you provided more than half the cost of maintaining your household that was the main home for more than half of your tax year of your child, stepchild or foster child. You generally have to able to claim the child as your dependent.

You may qualify for Head of Household status if you are unmarried or are considered unmarried and you paid more than half the cost of maintaining your household that was the main home for a qualifying person for more than half the year. You also may qualify if you pay over half the cost of maintaining your parent's home and you claim your parent as a dependent, except under a multiple support agreement. Your parent does not have to live with you.

If you're married, you and your spouse may use Married Filing Jointly or Married Filing Separately status. Unless you're required to file separately, you should figure your tax both ways (on a joint return and on separate returns) to determine which filing status is better for you.

Married taxpayers typically file a joint return because many deductions and credits, such as the earned income credit and education credits can't be claimed on a separate return. If you choose Married Filing Separately as your filing status, special rules apply.

If your spouse died and you did not remarry in the year that your spouse died, you may still file as Married Filing Jointly for that year. This is the last year for which you may file a joint return with that spouse.

You can file as Qualifying Widow(er) for the 2 years following the year your spouse died if you meet all the following tests:

1. You were entitled to file a joint return with your spouse for the year he or she died.
2. You didn't remarry in the 2 years following the year your spouse died.
3. You have a child, stepchild or adopted child (a foster child does not meet this requirement) for whom you can claim a dependency exemption.
4. 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 2 years following the year in which your spouse died, you may qualify for Head of Household status.