Single

A taxpayer is unmarried in 2016 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, 2016, and the taxpayer did not remarry in 2016.
• 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.

 

 Read 2016 Filing Status New Here

Married Filing Joint (MFJ)

A taxpayer can file a joint return in 2016 with a spouse if:

• The taxpayer was married at the end of 2016, even if the taxpayer did not live with the spouse at the end of 2016.
• The taxpayer’s spouse died in 2016, and the taxpayer did not remarry in 2016.
• The taxpayer was married at the end of 2016, and the spouse died in 2017 before filing a 2016 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 2016 Filing Status New Here

Any accounting, business or tax advice contained in the Tax E Man Family Blog or  www.PatTax.net, including attachments, links and enclosures, are not intended as a thorough, in-depth analysis of specific issues, nor a substitute for a formal opinion, nor is it sufficient to avoid tax related penalties.

If desired, Pat Tax, Inc. would be pleased to perform the requisite research and provide you with a detailed written analysis. Such an engagement may be the subject of a separate engagement letter that would define the scope and limits of the desired.

The Tax E Man Family Blog, along with our website www.PatTax.net, are designed to be year round resources for tax consultation, preparation and representation services provided by Pat Tax, Inc. . Please feel free to contact us with any questions or concerns.

Pat can be contacted at 917 533-8475 or email: PatTaxHelp@gmail.com with any questions or concerns regarding tax consultation, preparation or representation.

 

As stated by the Internal Revenue Service, their mission is to

Provide America’s taxpayers top-quality service by helping them understand and meet their tax responsibilities and enforce the law with integrity and fairness to all

It was toward this end that the Tax Payer Bill of Rights were created by the IRS and incorporated into IRS Publication 1. The Taxpayer Bill of Rights contains 10 provisions compiled by the Internal Revenue Service that “Take the multiple existing rights embedded in the tax code and groups them into 10 broad categories making them more visible and easier for taxpayers to find.”

 Read Taxpayer Bill Of Rights Here

The 10 Taxpayer Rights are

1. The Right to be Informed
2. The Right to Quality Service
3. The Right to Pay No More than the Correct Amount of Tax 
4.   The Right to Challenge the IRS’s Position and be Heard 
5. The Right to Appeal an IRS Decision in an Independent Forum 
6. The Right to Finality 
7. The Right to Privacy
8. The Right to Confidentiality 
9. The Right to Retain Representation
10. The Right to a Fair and Just Tax System

As stated in Right 9, taxpayers have “The Right to Retain Representation”. Patrick White, Enrolled Agent President of Pat Tax Inc. is empowered to represent taxpayers before the Internal Revenue Service.

Read Taxpayer Bill of Rights Here

Any accounting, business or tax advice contained in the Tax E Man Blog or  www.PatTax.net, including attachments, links and enclosures, are not intended as a thorough, in-depth analysis of specific issues, nor a substitute for a formal opinion, nor is it sufficient to avoid tax related penalties.

If desired, Pat Tax, Inc. would be pleased to perform the requisite research and provide you with a detailed written analysis. Such an engagement may be the subject of a separate engagement letter that would define the scope and limits of the desired.

The Tax E Man Blog, along with our website www.PatTax.net, are designed to be year round resources for tax consultation, preparation and representation services provided by Pat Tax, Inc. . Please feel free to contact us with any questions or concerns.

Pat can be contacted at 917 533-8475 or email: PatTaxHelp@gmail.com with any questions or concerns regarding tax consultation, preparation or representation.

 

 

 

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