Single – A taxpayer is considered single if, on the last day of the year, any of the following is true:
a. The taxpayer was never married.
b. The taxpayer was legally separated, according to state law, under a decree of Divorce or separate maintenance.
c. The taxpayer widowed before January 1, 2015, and did not remarry in 2015
Married filing jointly requires parties to be married as of December 31.
It is not necessary that the couple still live together.
Joint and several liable means that there is exposure to the risk of IRS audit and deficiency equal to the status of limitation on assessment.
a. Some married taxpayers who live apart from their spouses may be considered unmarried for tax purposes;
b. If The taxpayer files a separate return;
c. The taxpayer paid for more than half the cost of keeping up his or her home for the year;
d. The taxpayer’s spouse did not live in the home during the last six months of the year;
A. Head of household qualifications
Taxpayers may claim head of household status if both of the following qualifications are met:
1. The taxpayer must be unmarried (single, widowed, divorced or legally separated) on the last day of the year, or meet the tests for married persons living apart with dependent children.
2. The taxpayer must have paid more than half the cost of keeping up a home that was the main home for more than half of the year.
A. Death of your spouse in 2014
1. If your spouse died in 2014, you are considered married for the whole year. If you did not remarry in 2014, you may file a 2015 joint return for you and your deceased spouse.
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