J.K. Lasser's Your Income Tax 2023, 2nd Edition

CHAPTER 1Filing Status

1.1	Which Filing Status Should You Use?	10
1.2	Tax Rates Based on Filing Status	10
1.3	Filing Separately Instead of Jointly	13
1.4	Filing a Joint Return	14
1.5	Nonresident Alien Spouse	16
1.6	Community Property Rules	16
1.7	Innocent Spouse Rules	17
1.8	Separate Liability Relief for Former Spouses	19
1.9	Equitable Relief	22
1.10	Death of Your Spouse in 2022	23
1.11	Qualifying Widow/Widower Status for 2022 If Your Spouse Died in 2021 or 2020	24
1.12	Qualifying as Head of Household	25
1.13	Filing for Your Child	27
1.14	Return for Deceased	27
1.15	Return for an Incompetent Person	29
1.16	How a Nonresident Alien Is Taxed	29
1.17	How a Resident Alien Is Taxed	30
1.18	Who Is a Resident Alien?	30
1.19	Certificate of Tax Compliance for Alien Leaving the United States	33
1.20	Expatriation Tax	33

Your filing status determines the tax rates that will apply (1.2) to your taxable income when you file your return. 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 ...