Chapter 1
Filing Status
The filing status you use when you file your return determines the tax rates that will apply (1.2) to your taxable income. Filing status also determines the standard deduction you may claim (13.1) if you do not itemize deductions and your ability to claim certain other deductions, credits, and exclusions.
This chapter explains the five different filing statuses: single, married filing jointly, married filing separately, head of household, and qualifying widow(er). If you are married, filing a joint return is generally advantageous, but there are exceptions discussed in 1.3. If you are unmarried and are supporting a child who lives with you, you may qualify as a head of household (1.12), which will enable you to use more favorable tax rates than those allowed for single taxpayers. If you were widowed in either 2011 or 2010 and in 2012 a dependent child lived with you, you may be able to file as a qualifying widow(er) for 2012, which allows you to use joint return rates (1.11).
Special filing situations, such as for children, nonresident aliens, and deceased individuals, are also discussed in this chapter.
Your personal or family status also determines the number of personal exemptions you may claim on your return. For 2012, each personal exemption you claim is the equivalent of a $3,800 deduction (21.1).
1.1 Which Filing Status Should You Use?
1.2 Tax Rates Based on Filing Status
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