When it comes time to file your taxes, you have to know your status. For most people, it is as simple as whether you are married or not as of Dec 31. But there are some special situations where a person can be deemed as not married in order to qualify as head of household.
To file your taxes as a single person, you need to be unmarried on the last day of the calendar year. That said, if you have been caring for a dependent, you may be able to claim head of household.
In order to qualify as a head of household while you are single, you must be caring for a dependent for more than six months. This will give you higher deduction limit and lower tax rates than someone else who does not have a dependent. With that said, there are only certain types of closely related dependents that will give a taxpayer head of household status for tax purposes.
If someone is married but has been living apart from their spouse for the last six months, or more, of the year they may be able to qualify for this filing status.
If your spouse died in the current tax year, you can file jointly or separated as a married person for the year regardless of if you have a dependent. After the year of death and if you are still single, you can file as a Qualified Widow/Widower. This allows you to get the same deduction as you would have gotten as a married couple filing jointly.
You can use this status for two years but after that, you will change to single or head of household. If you get re-married in the two years after the death of your spouse, then you will file as a married person.
For a married couple, they can choose to file separately or jointly. If filing jointly, the tax return will combine the deductions and incomes of both people. The two must agree and sign the tax return when filing. This method of income tax gives more tax benefits than if both people were to file separately.
Married couples can choose to file their tax returns separate. This method has the least benefits when it comes to taxes but it is one way for a couple to keep their tax liabilities separate. Even with filing separate, the two must file the same so both must itemize or take the standard deduction. With children, coordinate who claims them as both people cannot. A few reasons couples may do this is that one doesn't plan to file, one spouse owes and the other is getting a refund or they are in the midst of a divorce and want to keep their finances separate.
If in doubt about your status when it comes to your taxes, consult a professional. They should be able to help you with a few questions about your life, marital status, and dependents.
