⦁ Married Filing Jointly
⦁ Married Filing Separately
⦁ Head of Household
⦁ Qualifying Widow(er) with Dependent Child
⦁ Single : –
If on the last day of the year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree and you do not qualify for another filing status.
Ex: Rose and Smith divorce decree became final on December 31st 2021. They are considered unmarried for the 2021 taxpayer and can file “Single”.
⦁ Married Filing Jointly :-
Married Filing Jointly status can be used if both taxpayer and Spouse are married and they agree to file tax return jointly.
Even if one spouse is died during the tax year Married filing jointly can be used, if taxpayer and spouse optional to file jointly then they report combined income and deduct combine allowable expenses.
⦁ Married Filing Separately :-
This method may benefits if he/she want to be responsible only for his/her own taxes or if it result in less tax then filing joint return.
If taxpayer and spouse do not agree to file a joint return, married filing separately can be used as a filing status for both spouses.
While filing separately one married separately taxpayer cannot claim standard deduction while the other spouse is itemized deduction.
⦁ Head of Household :-
Head of household can be used if the taxpayer meets the following requirements.
⦁ Taxpayer is unmarried or considered unmarried on the last day of the taxpayer.
⦁ A qualifying person lived with you in the home for more than half the year (except temporary absences, such as school). However, your dependent parent does not have to live with you.
⦁ Taxpayer has to pay more than half the cost of keeping up a home for the year.
⦁ Qualifying Widow(er) With Dependent child :-
If your spouse died in 2021, you can use married filing jointly as your filing status for 2021. The year of death is the last year for which you can file jointly with your deceased spouse. You may be eligible to use qualifying widow(er) with dependent child as your filing status for two years following the year of death of your spouse. For example, if your spouse died in 2021, and you have not remarried, you may be able to use this filing status for 2012 and 2013. This filing status entitles you to use joint return tax rates and the highest standard deduction amount (if you do not itemize deductions). This status does not entitle you to file a joint return.
⦁ Must be entitled to file Married Filing Jointly his/her spouse for the year the spouse died
⦁ Must not remarry before the end of the tax year.
⦁ Must have dependent child, the child must reside with the surviving spouse in US for at least 6 months.