What are the rules for filing married filing
When you are married without any dependents,
then you have the choice of filing your tax return as a married
couple filing jointly or married filing separately.
If you are legally separated or
divorced, the IRS may consider you 'unmarried' and you may
file as a single taxpayer instead of married taxpayer.
If you have a dependent, you may qualify
to file your tax return as a head of household or
Definition of married filing jointly
Who can file married filing jointly?
Couples who are legally married on December 31 can file using
the married filing jointly (MFJ) filing status even if:
Filing married filing jointly usually give
the taxpayers higher tax deductions, more tax credits and lots
of other advantages over filing as married filing separately.
Therefore, most married couples file as married filing
Can divorced couples file married filing
Couples who are divorcing but the divorce is
not final by year-end can still
file using the married filing jointly tax filing
status if both parties agree and
sign the tax return. However, a husband and wife
who were legally separated under a legal divorce decree cannot
file using the married filing jointly tax status.
Can I file married filing jointly with my
If your spouse died this year and you did
not remarry before year-end, you can file married filing
jointly. You'll report all of your income for the year and the
income earned by the deceased spouse up until the time of
death. However, the year of death is the last year you can file
married filing jointly with your deceased spouse.