Introduction

This chapter discusses which filing status you should use. There are five filing statuses. They are:

• Single,
• 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(see chapter 1), standard deduction (see chapter 21), and correct tax (see chapter 31). Your filing status is also important in determining whether you can take certain deductions and credits.

Publication
• 501 - Exemptions, Standard Deduction, and Filing Information
• 519 - U.S. Tax Guide for Aliens
• 555 - Community Property

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