Choosing the Right Filing Status

Single

A taxpayer is unmarried in 2014 if:

• The taxpayer has never married,

• The taxpayer was legally separated, according to

   state law, under a decree of divorce or separate

   maintenance.

• The taxpayer’s spouse died before January 1, 2014, and

   the taxpayer did not remarry in 2014.

   If the taxpayer meets the definition of unmarried, file as

   Single unless the requirements for one of the following

   filing statuses are met.

• Head of Household, or

• Qualifying Widow(er) with Dependent Child.

Married Filing Joint (MFJ)

A taxpayer can file a joint return in 2014 with a spouse if:

• The taxpayer was married at the end of 2014, even if

   the taxpayer did not live with the spouse at the end of

   2014.

• The taxpayer’s spouse died in 2014, and the taxpayer

   did not remarry in 2014.

• The taxpayer was married at the end of 2014, and the

   spouse died in 2015 before filing a 2014 return.

• The taxpayer lived with a person in a common-law

   marriage recognized in the state where they live or in

   the state where the common-law marriage began.

A taxpayer can file MFJ if both spouses agree, otherwise

a married taxpayer may file:

• Married Filing Separately (MFS), or

• Head of Household (HOH) if the taxpayer meets the

   requirements to be “Considered Unmarried.” See

Head of Household, later.

Read the entire article here Filing Status.

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