J.K. Lasser's Your Income Tax 2017

Chapter 1 Filing Status

1. 1.1 Which Filing Status Should You Use?
2. 1.2 Tax Rates Based on Filing Status
3. 1.3 Filing Separately Instead of Jointly
4. 1.4 Filing a Joint Return
5. 1.5 Nonresident Alien Spouse
6. 1.6 Community Property Rules
7. 1.7 Innocent Spouse Rules
8. 1.8 Separate Liability Relief for Former Spouses
9. 1.9 Equitable Relief
10. 1.10 Death of Your Spouse in 2016
11. 1.11 Qualifying Widow/Widower Status for 2016 If Your Spouse Died in 2015 or 2014
12. 1.12 Qualifying as Head of Household
13. 1.13 Filing for Your Child
14. 1.14 Return for Deceased
15. 1.15 Return for an Incompetent Person
16. 1.16 How a Nonresident Alien Is Taxed
17. 1.17 How a Resident Alien Is Taxed
18. 1.18 Who Is a Resident Alien?
19. 1.19 Certificate of Tax Compliance for Alien Leaving the United States
20. 1.20 Expatriation Tax

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/widower. 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 ...