We are discussing filing status for people other than “Married Filing Jointly” or single.

If your spouse died during 2009, you may still file “Married Filing Jointly” with your dead spouse for 2009 unless that election is revoked by the personal representative for the deceased spouse.

Even if you are married, you may choose, for whatever reason, not to file jointly with your spouse. In that case, you would be considered “Married, Filing Separately.” In general, this tax rate is not as beneficial as “Married, Filing Jointly.” You should carefully consider before you choose to file this way.

If you are unmarried and you maintain a household for you and a qualifying person, you might consider filing as “Head of Household.” Generally, this rate is better than a single rate but not as beneficial as filing jointly.

If you are unclear which filing status you should use, please feel free to contact our office and ask for guidance. Each of the filing status has special conditions.

 
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.