Chapter 9 - Chapter 9 Individuals As The Taxpayer FORM 1040...

Chapter 9: Individuals As The Taxpayer
FORM 1040
 5 Filing Status
o Single
o Married, filing jointly
o Surviving spouse (qualifying widow or widower)
o Head of Household
o Married, filing separately
 Single Filing Status
o Includes taxpayer who is unmarried or separated from spouse by a divorce
decree or separate maintenance degree
 Married Filing Jointly
o Married as of last day of taxable year, or spouse dies during taxable year
 Surviving Spouse
o Same tax rate brackets as married filing jointly
o File as surviving spouse for 2 years after death of spouse if taxpayer maintains a
home in which a dependent child lives.
 Married Filing Separately
o Married but not filing a return with spouse and not abandoned spouse.
 Head of a Household
o Must be unmarried as of end of year or an abandoned spouse
o Must pay more than half of the cost of maintaining a household which is the
principal home of a dependent for more than half of tax year.
 Abandoned Spouse
o Allows married taxpayer to file as Head of Household if taxpayer
 Does not file a joint return
 Paid > half the cost of maintaining a home
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