1. SINGLE - THIS STATUS MAY BE USED IF, AS OF DECEMBER 31, 2015, THE TAXPAYER WAS EITHER:
A. NEVER MARRIED
B. LEGALLY SEPARATED, ACCORDING TO STATE LAW, UNDER A DECREE OF DIVORCE OR SEPARATE MAINTENANCE
C. WIDOWED BEFORE JANUARY 1, 2015 AND DID NOT REMARRY IN 2015
2 MARRIED FILING JOINTLY (MFJ) - THIS STATUS MAY BE USED IF ANY OF THE FOLLOWING IS TRUE:
A. TAXPAYER AND SPOUSE WERE MARRIED AS OF DECEMBER 31, 2015, EVEN IF THEY DID NOT LIVE TOGETHER AT THE END OF 2015
B. SPOUSE DIED IN 2015 AND SURVIVING SPOUSE DID NOT REMARRY IN 2015
C. SPOUSE DIED IN 2016 BEFORE FILING A 2015 RETURN
NOTES:
A HUSBAND AND WIFE MAY FILE JOINTLY EVEN IF ONLY ONE HAD INCOME OR IF THEY DID NOT LIVE TOGETHER ALL YEAR. BOTH, HOWEVER, MUST SIGN THE RETURN, AND BOTH ARE RESPONSIBLE -- MEANING THAT IF ONE SPOUSE DOES NOT PAY THE TAX DUE, THE OTHER MIGHT HAVE TO. IF A JOINT RETURN IS FILED FOR 2015, A HUSBAND AND WIFE MAY NOT, AFTER THE DUE DATE FOR FILING THE RETURN, AMEND IT TO FILE AS MARRIED FILING SEPARATELY. NONRESIDENT ALIENS AND DUAL-STATUS ALIENS MIGHT BE ABLE TO FILE A JOINT RETURN. SEE PUB. 519 FOR MORE DETAILS.
3. MARRIED FILING SEPARATELY (MFS) - FILING AN MFS, RETURN USUALLY RESULTS IN HAVING TO PAY MORE TAX. YOU MIGHT WANT TO FIGURE THE TAX FOR BOTH MFJ AND MFS TO SEE WHICH STATUS WORKS BEST FOR YOUR CLIENT. IN FILING MFS, INDIVIDUALS GENERALLY REPORT ONLY THEIR OWN income, exemptions, deductions, and credits. Other rules apply for community property states (AZ, CA, ID, LA, NV, NM, TX, WA, and WI).
4. HEAD OF HOUSEHOLD (HOH) - THIS FILING STATUS IS FOR UNMARRIED PERSONS WHO PROVIDE A HOME FOR CERTAIN OTHER PERSONS. SOME MARRIED PERSONS WHO LIVE APART MAY ALSO QUALIFY. A PERSON MAY SELECT THIS STATUS ON THE RETURN ONLY IF HE OR SHE WAS UNMARRIED OR LEGALLY SEPARATED AS OF 12/31/2015, AND EITHER (1) OR (2) BELOW APPLY:
1. PAID MORE THAN HALF THE COST OF KEEPING UP A HOME THAT WAS THE MAIN HOME FOR THE TAX YEAR FOR THEIR PARENT WHO CAN BE CLAIMED AS A DEPENDENT. PARENT DID NOT HAVE TO LIVE WITH TAXPAYER.
2. PAID MORE THAN HALF THE COST OF KEEPING UP A HOME IN, WHICH THEY LIVED, AND IN WHICH ONE OF THE FOLLOWING LIVED FOR MORE THAN HALF OF THE YEAR.
A. THEIR UNMARRIED CHILD, ADOPTED CHILD, GRANDCHILD, GREAT GRANDCHILD, ETC., OR STEPCHILD. CHILD DOES NOT HAVE TO BE A DEPENDENT.
B. THEIR MARRIED CHILD, ADOPTED CHILD, GRANDCHILD, GREAT-GRANDCHILD, ETC., OR STEPCHILD. THIS CHILD MUST BE THEIR DEPENDENT. IF THE MARRIED CHILD IS CLAIMED AS A DEPENDENT BY THE OTHER PARENT UNDER THE RULES FOR CHILDREN OF DIVORCED OR SEPARATED PARENTS, THE CHILD DOES NOT HAVE TO BE A DEPENDENT.
C. THEIR FOSTER CHILD; CHILD MUST BE A DEPENDENT.
D. ANY OTHER RELATIVE WHO CAN BE CLAIMED AS A DEPENDENT.
NOTE:
A TAXPAYER CANNOT FILE AS HEAD OF HOUSEHOLD IF THE CHILD, PARENT, OR RELATIVE DESCRIBED ABOVE IS A DEPENDENT UNDER THE RULES FOUND IN PUB. 501.- MARRIED PERSONS WHO LIVE APART - EVEN IF THE TAXPAYERS WERE NOT DIVORCED OR LEGALLY SEPARATED IN 2015, THEY MAY BE ABLE TO FILE AS HEAD OF HOUSEHOLD, BUT ONLY IF ALL FIVE OF THE FOLLOWING APPLY.
•They lived apart for the last six months of the tax year.
•They are filing a return separate from their spouse.
•They paid over half the cost of keeping up their home for the tax year.
•Their home was the main home of a child, adopted child, stepchild, or foster child for more than half of the tax year.
•They claim the child as a dependent, or the child is other parent claims the child under the rules for Children of Divorced or Separated Parents.
TIP:
IF ALL FIVE APPLY, CREDIT COULD BE TAKEN FOR CHILD AND DEPENDENT CARE EXPENSES AND THE EARNED INCOME CREDIT. THE STANDARD DEDUCTION CAN ALSO BE TAKEN, EVEN IF THE OTHER SPOUSE ITEMIZES DEDUCTIONS. IF MONEY RECEIVED UNDER THE AID TO FAMILIES WITH DEPENDENT CHILDREN (AFDC) PROGRAM OR OTHER PUBLIC ASSISTANCE PROGRAMS WERE USED TO PAY PART OF THE COST OF KEEPING UP A HOME, IT DOES NOT COUNT AS MONEY PAID BY THE TAXPAYER. HOWEVER, THIS MONEY MUST BE INCLUDED IN THE TOTAL COSTS OF KEEPING UP A HOME IN ORDER TO CALCULATE WHETHER THE PERSON PAID OVER HALF THE COST.
EXCEPTION - TEMPORARY ABSENCES FOR SCHOOL, VACATION, OR MEDICAL CARE CAN COUNT AS TIME LIVED IN THE HOME. IF THE PERSON FOR WHOM THEY KEPT UP A HOME WAS BORN OR HAS DIED IN THE TAX YEAR, THE PERSON MAY STILL FILE AS HOH, AS LONG AS THE HOME WAS THAT PERSON'S MAIN HOME FOR THE PART OF THE YEAR HE OR SHE WAS ALIVE.
5 QUALIFYING WIDOW(ER) WITH DEPENDENT CHILD - THIS FILING STATUS MAY BE USED IF ALL FIVE OF THE FOLLOWING APPLY:
A. SPOUSE DIED IN 2013 OR 2014 AND TAXPAYER DID NOT REMARRY IN 2015.
B. A CHILD, STEPCHILD, OR ADOPTED CHILD CAN BE CLAIMED AS A DEPENDENT.
C. THE DEPENDENT LIVED IN THE TAXPAYER'S HOME FOR THE ENTIRE TAX YEAR. TEMPORARY ABSENCES FOR SCHOOL, VACATION, OR MEDICAL CARE, COUNT AS TIME LIVED IN THE HOME.
D. PAID OVER HALF THE COST OF KEEPING UP THE HOME.
E. COULD HAVE FILED MFJ (IF DESIRED) THE YEAR SPOUSE DIED. IF SPOUSE DIED IN 2015, TAXPAYER MAY NOT FILE AS QUALIFYING WIDOW(ER) WITH DEPENDENT CHILD. SEE MFJ INSTRUCTIONS.
NOTES:
MFS: A TAXPAYER FILING MFS WHO DID NOT LIVE WITH THE SPOUSE ONE DAY IN 2015 MAY QUALIFY FOR SPECIAL TREATMENT, INCLUDING TAXABLE SOCIAL SECURITY, PASSIVE LOSS LIMITATIONS, AND CHILDCARE CREDIT. TO INDICATE THAT THE TAXPAYER DID NOT LIVE WITH THE SPOUSE ONE DAY DURING 2015, OR TO INDICATE THAT THE TAXPAYER AND SPOUSE DID NOT LIVE TOGETHER DURING THE LAST SIX MONTHS OF THE YEAR.
MFS: A TAXPAYER FILING MFS AND CLAIMING NONRESIDENT ALIEN (NRA) SPOUSE'S EXEMPTION, THE NRA SPOUSE MUST HAVE NO INCOME FROM U.S. SOURCES AND MAY NOT BE A DEPENDENT OF ANOTHER TAXPAYER. IF A TAXPAYER IS FILING MFS AND CLAIMING NRA SPOUSE'S EXEMPTION, DID NOT LIVE WITH SPOUSE ONE DAY DURING 2015, THE NRA SPOUSE HAD NO INCOME FROM U.S. SOURCES AND IS NOT BE A DEPENDENT OF ANOTHER TAXPAYER, USE THE "TAXPAYER DID NOT LIVE WITH SPOUSE".
HOH: FOR A TAXPAYER CLAIMING NRA SPOUSE'S EXEMPTION WHO DID NOT LIVE WITH SPOUSE ONE DAY DURING 2015, THE NRA SPOUSE MUST HAVE NO INCOME FROM U.S. SOURCES AND MAY NOT BE A DEPENDENT OF ANOTHER TAXPAYER.
