Click Links Above To Order HR Block TaxCut Software, Get Started Now!
|
|
Your filing status is Single if:
-
You are unmarried as of December 31 of the tax year being filed.
State law governs whether you are married or legally separated under a divorce or separate maintenance decree.
Your
filing status is
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.
For a Widow(er).
Your filing status
may be single if you
were widowed before
January 1, and did
not remarry before
the end of of the
year. However, you
might be able to use
the Head of
Household filing
status that may give
you a lower tax. ie;
Widow(er) With
Dependent Child.
You can file Form
1040EZ (if you have
no dependents, are
under 65 and not
blind, and meet
other requirements),
Form 1040A, or Form
1040, show your
filing status as
single by checking
the box on line 1.
Use the Single
column of the Tax
Table, or Section A
of the Tax
Computation
Worksheet, to figure
your tax.
Federal Defense of Marriage Act of 1996 defined marriage as, a legal union between one man and one woman as husband and wife. The word spouse refers only to a person of the opposite sex who is a husband or a wife.
Domestic Partners are Considered Unmarried
If you are unmarried and have children, you may be able to file your tax return as Head of Household. In most instances filing your tax return as head of household offers tax advantages because, as you can see from the Tax Rate Schedules above, the tax rates are lower.
