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Your federal tax filing status is based on your marital
and family situation. It is an important factor in determining
whether you must file a return, your standard deduction and
your correct amount of tax.
Your marital status on the last day of the year determines your
status for the entire year. If more than one filing status applies
to you, you may choose the one that gives you the lowest tax
obligation.
There are: Five Filing Status
Options:
• Single. Generally, if you are unmarried,
divorced or legally separated according to your state law, your
filing status is Single.
• Married Filing Jointly. If you are
married, you and your spouse may file a joint return. If your
spouse died during the year and you did not remarry, you may
still file a joint return with that spouse for the year of death.
• Married Filing Separately. Married
taxpayers may elect to file separate returns.
• Head of Household. You generally must
be unmarried and you must have paid more than half the cost
of maintaining a home for you and a qualifying person.
• Qualifying Widow(er) with Dependent Child.
If your spouse died during 2006 or 2007, you have a qualifying
child and meet certain other conditions; you may be able to
choose this filing status.
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