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

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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

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