Under the United States federal income tax law, filing status determines which tax return forms an individual will use and is an important factor in calculating taxable income. Archiving status is based on marital status and family situation.
There are five possible categories of filing status: single individual, married person who submitted a living or surviving spouse, married person who filed separately, head of household and widow qualifier (er) with dependent children. A taxpayer eligible for more than one filing status may choose the most favorable status.
Video Filing status
Define filing status
Generally, marital status on the last day of the year determines the status for the entire year.
Single
In general, if a person is not married, divorced, a domestic partner is registered, or legally separated according to the law of the country on December 31, the person must file as one person for the year because marriage status at the end of the year applies to the entire tax year.
There are some exceptions, such as qualifying as head of household or as a living partner, which does not require a person to file as a single tax payer.
Files get married together
Marital status is determined by one's marital status on December 31. If a couple get married on December 31 of the tax year, the couple may file a combined return for the year. However, even if the first day of separation of law or divorce from a spouse is December 31, one can not file a joint refund for any part of that year. Certain married individuals, not separated legally or divorced, may still be considered single for the purpose of filing tax returns if they live separately.
Married couples are not required to apply jointly. If a person lives separately from his or her spouse during the last six months of the year, a person may also qualify for the status of the head of the household. If a spouse dies during the year, the surviving spouse may generally still file a return along with the deceased partner for the year because the marital status of the taxpayer at the time of the spouse's death applies to the entire tax year.
Married separately
Although combined returns often result in lower taxes, on the contrary it sometimes happens. To accommodate such circumstances, a married couple may decide to file separately for the tax year.
Married couples who filed separately did not create an identical situation with both parties filing as singles. There are different parentheses for the unmarried taxpayer of that for the married taxpayer who filed separately. Unmarried taxpayers enjoy a wider tax bracket and thus pay less taxes with the same amount of income.
Certain taxpayers, who would be considered married but filed separately, taking care of a household for a child and having a non-household partner for the last six months of the tax year would be considered unmarried.
Household head
To qualify for the filing of the head of the family, a person should not marry and pay more than half of the cost of maintaining the house for himself and other relatives living with that person for more than half a year and can be claimed as dependent. "Depends" for this purpose include grandchildren and step grandchildren, not just children and stepchildren.
Appeals as heads of households can have substantial financial benefits over the application of a single tax payer. As a household head, one can earn more tax brackets and larger standard deductions.
There are many special rules and exceptions that apply to the status of the head of the household submission.
Widow Qualification (er) with dependent child
Certain taxpayers, who maintain their home as the primary residence of eligible dependents and couples who have died for two years before taxes, may be considered a surviving spouse as long as they are unmarried. If a period of two years has expired after the death of a spouse, a person may still be eligible for the status of the head of the household.
There are many special rules and exceptions applicable to the filing status of a living wife.
Maps Filing status
The importance of choosing the correct status
A person's tax liability depends on two variables: individual filing status and taxable income. Status can specify the correct tax amount, whether a person may take a certain tax or excise deduction that can lower final tax bill, and even whether someone should file a refund altogether. A person must submit a status honestly, or will be considered cheating and punishment will be assessed.
As a taxpayer, one should withhold at least 90% of the tax burden for this year and should make sure to hold enough to avoid punishment.
See also
- Tariff schedule (federal income tax)
References
1 https://www.irs.gov/newsroom/article/0,,id=105098,00.html
2 Samuel A. Donaldson, "Individual Federal Income Tax: Cases, Issues, and Materials", 2d. edition (St Paul: Thompson-West 2007, 2d edition, 5-7.
3 https://www.irs.gov/newsroom/article/0,,id=105098,00.html
4 26 A.S.C. § 1.
5 26 U.S.C.ç§Ã, 2.
6 Id.
7 26 A.S.C. § 1.
8 26 AS. 7703 (a) (1).
9 26 A.S.C. § 1.
10 26 AS. 7703 (a) (2).
11 26 U.S.C.夤 7703 (b).
12 Id.
13 26 A.S.C. § 1.
14 Samuel A. Donaldson, "Individual Federal Income Tax: Cases, Issues, and Materials", 2d. edition (St Paul: Thompson-West 2007, 2d edition, 5-7.
15 Id.
16 Id.
17 26 U.S.C.夤7703 (b).
18 26 U.S.C.夤 2 (b).
19 Id.
20 Samuel A. Donaldson, "Individual Federal Income Tax: Cases, Issues, and Materials", 2d. edition (St Paul: Thompson-West 2007, 2d edition, 5-7.
21 Id.
22 26 U.S.C.ç§Ã, 2.
23 26 U.S.C.夤 2 (b).
24 Samuel A. Donaldson, "Federal Income Tax Individuals: Cases, Problems, and Materials", 2d. edition (St Paul: Thompson-West 2007, 2d edition, 5-7.
25 Id.
26 Id.
27 Lihat 26 U.S.C. 6013 (b) (5) § Bagian 6013 (b) (5).
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