Chapter 9 - Chapter 9 Individuals As The Taxpayer FORM 1040 5 Filing Status o Single o Married filing jointly o Surviving spouse(qualifying widow or

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

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Chapter 9: Individuals As The TaxpayerFORM 10405 Filing StatusoSingleoMarried, filing jointlyoSurviving spouse (qualifying widow or widower)oHead of HouseholdoMarried, filing separatelySingle Filing StatusoIncludes taxpayer who is unmarried or separated from spouse by a divorce decree or separate maintenance degreeMarried Filing JointlyoMarried as of last day of taxable year, or spouse dies during taxable yearSurviving SpouseoSame tax rate brackets as married filing jointlyoFile as surviving spouse for 2 years after death of spouse if taxpayer maintains a home in which a dependent child lives. Married Filing SeparatelyoMarried but not filing a return with spouse and not abandoned spouse. Head of a HouseholdoMust be unmarried as of end of year or an abandoned spouseoMust 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 SpouseoAllows married taxpayer to file as Head of Household if taxpayerDoes not file a joint returnPaid > half the cost of maintaining a home

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