There are 5 filing status available and more than one filing status can apply to you. You'd better choose the one that will give you the lowest tax. In general, the ones that will give you the lowest tax are listed last.
- Married filing separately
- Married filing jointly or qualifying widow(er) with dependent child
| Single | Any of the following was true on Dec.-31-2010 - Never married
- Legally separated according to your state law
- Widowed before Jan.-1-2010, and did not remarry before Dec.-31-2010
Notice: Nonresident aliens cannot file jointly, so they usually file as a single. |
| Head of household | 1. Unmarried individuals : - Legally separated according to your state law
- Married but lived apart for the last 6 months of 2010, file a separate return, paid over half the cost of keeping up your home that was the main home.
- Married to a nonresident alien and do not choose to treat spouse as a resident alien
2. Provide a home for certain person - Test 1. You paid over half the cost of keeping up a home that was the main home.
- Test 2. You paid over half the cost of keeping up a home in which you lived and one of the following also lived for more than half of the year.
| Any person whom you can claim as a dependent, except: Dependent under rule for Children of divorced or separated parents Dependent because he/she lived with you for all of 2010 Dependent under a multiple support agreement | Your unmarried qualifying child who is not your dependent | | Your married qualifying child who is not your dependent only because you can be claimed as someone else's dependent | Your child who is not your dependent because of the rule for Children of divorced or separated parents. | |
| Married filing separately | You cannot take student loan interest deduction, the tuition and fees deduction, the education credits, or the earned income credit. You also cannot take the standard deduction if your spouse itemizes deductions. |
| Married filing jointly (not for Nonresident aliens couple) | - Married at the end of 2010, even if you did not live together
- You spouse died in 2010 and you did not remarry in 2010
- You were married at the end of 2010, and your spouse died in 2011 before filing
|
| Widow(er) with dependent child | - Your spouse died in 2008 or 2009 and you did not remarry before the end of 2010
- You have a child or stepchild as your dependent who live in your home for all of 2010
- You paid over half the cost of keeping up your home.
|
PSQ
Source: http://www.irs.gov
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