This chapter discusses which filing status you should use. There are five filing statuses. They are:
- Married Filing Jointly,
- Married Filing Separately,
- Head of Household, and
- Qualifying Widow(er) With Dependent Child.
If more than one filing status applies to you, choose the one that will give you the lowest tax.
You use your filing status in determining your filing requirements (chapter 1), standard deduction (chapter 21), and correct tax (chapter 31). You
also use your filing status in determining whether you are eligible to claim certain deductions and credits.
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