How do I Know my Filing Status?

Single

A taxpayer's filing status is single if, on the last day of the year, he or she is unmarried or legally seperated from his or her spouse under a divorce or seperate maintenance decree, and does not qualify for another filing status.

Married Filing Jointly

A taxpayer can choose married filing jointly as his or her filing status if the taxpayer is married and both spouses agree to file a joint return.  On a joint return, married taxpayers report all of their combined income and deductions.  Taxpayers can file a joint return even if one of the spouses had no income or deductions.

If married taxpayers file a joint return, their tax is generally lower than the combined tax for other filing statuses.  Also, the standard deduction (if the taxpayers do not itemize deductions) is higher, and they may qualify for tax benefits that do not apply to other filing statuses.

Married Filing Seperately

A taxpayer can choose married filing seperately as his or her filing status if the taxpayer is married.  If a taxpayer and his or her spouse do not agree to file a joint return, the taxpayer must use the married filing seperately status unless the taxpayer is considered unmarried under the head of household rules.

The married filing seperately status may benefit a taxpayer if he or she does not want to be responsible for the other spouse's tax obligations, or if it results in a lower total tax than filing joint return.  If a married taxpayer files seperately, the taxpayer generally reports only his or her own income, exemptions, credits, and deductions on his or her own return.