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

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