Filing Status

What is filing status and why is it important?

Because exemptions play a big part in reducing a taxpayer's gross income and, thus, her tax bill, filing status is crucial. For example, a single woman gets one exemption; a married couple gets two exemptions; individuals with children claim additional exemptions and so on.

There are five filing statuses:

  • Single
  • Married Filing Jointly
  • Married Filing Separately
  • Head of Household
  • Qualifying Widow(er) With Dependent Child

I am single because I am a widow, but I have child. Which filing status do I use?

If more than one filing status applies to you, choose the one that will give you the lowest tax. In your case, the qualifying widow status results in the lowest amount of tax.

My same-sex partner and I were married in Massachusetts. Can we file as a married couple?

No. For tax filing purposes, the law defines marriage as a legal union between a man and a woman only as husband and wife.

I own my home and I'm not married. Why do I have to file as single instead head of household?

To qualify as "head of household," you must have a dependent. The IRS defines a "head of household" as an unmarried person who maintains a household for the entire year for a dependent.

Sidebar: Under IRS rules, a widow or widower can continue to file "jointly" for the two tax years after the year in which the spouse dies if he is maintaining a home for a dependent and meets certain other requirements. After 2 years, the spouse has head of household status until the dependant moves out.

Who claims head of household status if my girlfriend and I live together and have a child?

Since the IRS allows only one of you to use the child to claim head of household status, the person who paid more than half the cost of keeping up the home during the year qualifies.

Sidebar: If the cost of keeping up the house (rent, mortgage, utility bills) was split exactly in half, neither person can claim head of household status.

Which ex-spouse gets to claim head of household status if we share joint custody of our children?

The parent with whom the children spent more than half the year gets head of household status as long as you remained single and paid for more than half the cost of maintaining a home. This allows your ex-spouse to claim the child as an exemption but still allows you to get head of household status (since only one of you gets an exemption for the child).

TIP: Ex-spouses cannot both claim head of household status unless there is more than one child and each former spouse has different children living with her for more than half the year.

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