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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- Fall '14
- fabioambrosio
- Accounting, Taxation in the United States, spouse, Individual Retirement Account
