Q: If I'm married must I file as married?

A: If you are married on the last day of the year, you must file as either Married Filing Joint, or Married Filing Separate. However, if you can meet the following rules you might be able to file as Head of Household:

(a) You do not file a joint return.

(b) You paid more than half the cost of keeping up your home for the tax year.

(c) Your spouse did not live with you for even one day in your home during the last 6 months of the tax year. The spouse is considered as living in the home even if temporarily absent due to special circumstances, such as illness or business.

(d) Your home was the main home of your child, stepchild, adopted child or foster child for more than half the year.

(e) You must be able to claim an exemption for the child, unless you cannot claim the exemption only because the non-custodial parent is allowed to claim the exemption.

Q: Am I better off filing as Head of Household or as a Qualified Widow?

A: The tax rates for qualified widows or widowers (QW) are the same as for couples filing a joint return. These tax rates are lower than the tax rates for Head of Household. In the year of death of your spouse you can still file a joint return.

Q: Now that my wife and I live apart should we file a joint return or separate and both claim head of household? We have no children.

A: You have misunderstood the meaning of Head of Household (HOH). One of the requirements for HOH is that you have either a qualifying child or a qualifying relative living with you in your home for which you have paid more than half the cost during the year. Failing that, you both may only file as married separate or married joint. Only you can decide whether it makes sense to file as married separate or to file jointly.
Assuming you both still get along, why don't you prepare your returns both ways to at least find out what the difference in tax liability is. Once you know the financial implications, you can discuss the legal issue of joint liability on a joint return.

Q: What are the rules for filing as Head of Household?

A: A taxpayer is eligible for Head of Household (HOH) only with respect to a qualifying child or certain qualifying relatives for whom the person can claim a dependency exemption. You may file as HOH if:

(1) You are unmarried or considered unmarried on the last day of the tax year.

(2) You paid more than half the cost of keeping up a home for the year.

(3)A qualifying child lived with you in the home for more than half the year or an individual who is your qualifying relative for claiming a dependency exemption lived with you for more than half the year. Dependent parents do not have to live with you. A qualifying relative who is unrelated to you but is your dependent because they lived with you for the whole year does not qualify you to file as head of household. In addition, if a person is your qualifying relative for the dependency exemption because of a multiple support agreement, that person also does not qualify you to file as HOH.

A qualifying child is one who must meet an age requirement and a relationship test. The individual must be either under age 19 or under age 24 and a full time student by year end. The individual must be either your child or a descendant of your child, or a brother, stepbrother, sister, stepsister or a descendant of any such relative. Your child is defined as being either your son, daughter, stepson, stepdaughter, adopted child or eligible foster child.

You can be considered unmarried on the last day of the year and file as "Head of Household" if you meet all the following tests:

(a) You do not file a joint return.

(b) You paid more than half the cost of keeping up your home for the tax year.

(c) Your spouse did not live with you for even one day in your home during the last 6 months of the tax year. The spouse is considered as living in the home even if temporarily absent due to special circumstances, such as illness or business.

(d) Your home was the main home of your child, stepchild, adopted child or foster child for more than half the year.

(e) You must be able to claim an exemption for the child, unless you cannot claim the exemption only because the non-custodial parent is allowed to claim the exemption.

This information is in IRS Pub 501.

Q: Can I file as single even though my divorce is not final? I did not live with my spouse at all this year.

A: Whether or not you are married or unmarried will depend upon state and federal law. Tax law says an individual legally separated from his/her spouse under a decree of divorce or a decree of separate maintenance shall not be considered as married.

Many couples are legally separated but are still considered married under state and federal law. If your divorce is not final, you are still married unless your state allows for a decree of separate maintenance. You will need to ask your attorney whether your current legal status meets the definition of a decree of separate maintenance.

Q: What is one's filing status when the spouse dies in January? Does one need to attach the death certificate to the tax return?

A: For the year of death you may still file a joint return if not remarried by year-end. The surviving spouse can sign the return for the deceased spouse as long as no personal representative has been appointed. Otherwise, the personal representative would have to sign the joint return.

The word "DECEASED", the decedent's name, and the date of death, should be written across the top of the tax return. In the name & address section, include both spouses. Also include the spouse's social security number and claim both personal exemptions. On the signature line, "spouse's signature", write "Filing as surviving spouse" or have the personal representative sign.

There is no need to attach a copy of the death certificate to the federal tax return. However, certain states do require a copy of the death certificate on a taxpayer's final return.

Q: My 28 year old son lives with me. He doesn't contribute anything to the household expenses. He is working and making at least $30,000. Can I file as head of household?

A: You cannot file as head of household because your son is not your qualifying child (he is at least age 24 and not totally and permanently disabled) and he is not your qualifying relative because his income is too high. Therefore, as he is not your dependent, he is not a qualifying person for filing as HOH.