There seems to be some confusion about what filing status a person is. That status is determined on 12/31. You may choose the status that gives you the lowest tax obligation.

Single - Generally, if you are unmarried, divorced or legally separated at 11:59 PM, December 31, according to your state law, your filing status is Single.

Married Filing Jointly - If you are legally married by 11:59 PM on December 31, according to your state law, you may file a joint tax return. If your spouse died during the year and you did not remarry, you may also file a joint return in the year of your spouse's death.

Married Filing Separately - Legally married taxpayers may decide to file separately.

Head of Household - You must be either single or have lived with your spouse for less than six months of the year and maintain a home for you and a qualifying person.

Qualifying Widow(er) with Dependent Child - If your spouse died during 2005 or 2006 and you have a qualifying child and you are still single, you may be able to choose this filing status.

 
This information is provided in an effort to help you gather and organize the information necessary to file your individual or small business income tax return. While these financial tools are not a substitute for financial advice from a qualified professional, they can be used as a starting point in your decision making process.