Tax Filing Status Help

Below is a summary of different tax filing status. You can use this tax filing status help as a cheat sheet.

Single

• unmarried as of December 31
• legally separated under a separation maintenance decree
• do not qualify for another tax filing status

Married filing jointly

• married as of December 31
• include both incomes
• both must sign
• both responsible for payment of tax

Married filing separately

• married as of December 31
• report only own income
• provide name and social security number of spouse
• if one itemizes, the other must also itemize

Qualifying Widow(er) with dependent child

• must have a dependent
• paid over half of household expenses
• did not remarry
• may use this status for 2 years after year of death of spouse

Head of Household / Single

• paid more than half of household expenses
• maintained a home for more than 6 months for:
• unmarried child need not be a dependent
• married child must be a dependent (see exceptions)
• qualifying relative must be your dependent
• parent must be a dependent but does not have to live with taxpayer

Head of Household and Married

• lived apart from spouse last 6 months of the year
• paid more than half household costs for dependent child that lives with your more than 6 months (except for divorced or separated parents with court decree or other documentation)