[4] Generally, if someone is unmarried, divorced, a registered domestic partner, or legally separated according to state law on December 31, that person must file as a single person for that year because the marital status at year-end applies for the entire tax year.
[5] There are some exceptions, such as qualifying as a head of household or as a surviving spouse, that do not require one to file as a single taxpayer.
[6] However, even if the first day of legal separation or divorce from the spouse is December 31, one cannot file a joint return for any portion of that year.
[7] Certain married individuals, not legally separated or divorced, may still be considered single for purposes of filing tax returns if they are living apart.
To accommodate for such circumstances, married couples may decide to file separately for a taxable year.
As a head of household, one may obtain a more generous tax brackets and larger standard deductions.
[4] If the two-year time period has run out following the spouse's death, one may still qualify for head of household status.
[18] 1https://www.irs.gov/newsroom/article/0,,id=105098,00.html 2Samuel A. Donaldson, "Federal Income Taxation Of Individuals: Cases, Problems and Materials", 2d.
14Samuel A. Donaldson, "Federal Income Taxation Of Individuals: Cases, Problems and Materials", 2d.
20Samuel A. Donaldson, "Federal Income Taxation Of Individuals: Cases, Problems and Materials", 2d.
24Samuel A. Donaldson, "Federal Income Taxation Of Individuals: Cases, Problems and Materials", 2d.