Filing Status

The filing status determines the tax table/tax rate schedule that will be used to calculate the tax liability.  The statuses are:

  • Single (unmarried)

  • Joint (married taxpayers)

  • Married Filing Separately (this gets tricky in community property states, like California)

  • Head of Household (generally a single taxpayer or a separated taxpayer with a child or parent who lived with him or her for more than half the year, and who paid more than half of the annual cost to maintain the home in which the taxpayer and child lived)

The rules are complicated, but the chart below should be a good guide for most situations.  State law will determine the marital status.  In some states (16 at the time this page is written), taxpayers are considered married if they live together for a period of years (referred to as a common law marriage).  Each of these states has its own criteria to determine if a common law marriage exists.  California is NOT one of those 16 states.  Here is a link that discusses this aspect further:  http://www.unmarried.org/common-law-marriage-fact-sheet/

Your marital status is determined as of December 31st each year.  For example, if you were married on December 31st, you are considered married for the entire year and eligible to claim the Married Filing Joint filing status.  If your divorce was final on December 31st, you are considered as being unmarried all year - and can use the SINGLE or HEAD OF HOUSEHOLD (if you meet that criteria) filing status. 

A taxpayer whose spouse dies during the tax year may use the MARRIED FILING JOINT filing status for that year.  If there is a qualifying dependent, then that status can be used for the two subsequent years as well.

Married taxpayers who file as Married Filing Separate have three years to change their election to Married Filing Joint.  Taxpayers who filed Married Filing Jointly may NOT change their status to Married Filing Separate once the due date for the return passes.  Also - taxpayers who have filed Married Filing Separate may not change to Married Filing Joint if the IRS issues a Notice of Deficiency for either spouse before the amended return has been filed.

 

 

 

 

Rev. 10/19/2017

ax resolution tax resolution specialist tax controversy resolution tax resolution tax controversy resolution tax resolution specialist tax contorversy resolution
tax resolution specialist tax controversy resolution tax resolution specialist tax controversy resolution tax resolution specialist tax controversy resolution tax resolution specialist irs audit appeal irs collection appeal irs appeal irs audit appeal irs appeal irs collection appeal irs appeal irs audit appeal irs help irs audit help irs appeals help IRS help IRS appeal irs tax audit irs expert witness irs collection irs levy irs audit irs tax help irs tax audit representation tax collection representation irs representation ftb tax service burbank tax preparation burbank edd tax service tax audit representation tax collection representation burbank tax preparation ftb burbank tax service los angeles tax preparation los angeles irs audit irs audit appeal irs tax audit irs collection appeal irs collection irs levy  irs lien irs enforcement irs help irs help irs help tax resolution tax controversy irs appeal irs assistance tax resolution. tax resolution specialist tax controversy resolution tax resolution. tax resolution. tax resolution. tax resolution. tax resolution. tax resolution. irs tax resolution tax resolution. tax resolution irs tax resolution. tax resolution specialist irs tax appeal irs collections appeal irs administrative appeal irs aduit appeal irs levy appeal irs lien appeal irs appeal irs appeal irs help irs help irs appeals help IRS help IRS appeal irs tax audit irs expert witness irs collection help irs levy release irs audit help irs tax help irs tax audit representation tax collection representation irs representation tax service burbank tax preparation burbank tax service tax audit representation tax collection representation burbank tax preparation burbank tax service los angeles tax preparation los angeles irs audit irs appeal irs audit irs appeal irs collection irs levy  IRS tax audit IRS help IRS assistance IRS levy IRS lien irs lien irs enforcement irs help irs help irs help tax controversy resolution tax controversy resolution irs tax appeal irs assistance irs substitute for return  irs collection statute irs audit statute irs statute of limitations  statute for collection of tax statute for IRS audit