Filing Status For 2011 Tax Returns

Which filing status gives you the lowest tax?
If you are married, then you must file as either Married Filing Jointly or Married Filing Separately. Married Filing Jointly almost always gives you a bigger refund than Married Filing Separately. One situation where Married Filing Separately could be better than Married Filing Jointly is if you itemize your deductions and one spouse has a very large amount of medical expenses. But even in that situation, Married Filing Jointly may still produce the better tax result.

If you are not married, the filing status of Head of Household is better than the filing status of Single. Look at the qualifications below to see if you qualify for Head of Household.

Who may use the "Single" filing status?
You may use the filing status of "Single" if on December 31, 2011 you were unmarried, legally separated, or divorced.

Who may use the "Married Filing Jointly" filing status?
You may use the filing status of "Married Filing Jointly" if any of the following is true: (1)You were married as of December 31, 2011, even if you did not live with your spouse at the end of 2011 (2) Your spouse died in 2011 and you did not remarry in 2011, or (3) your spouse died in 2012 before filing a 2011 return.

A husband and wife may file a joint return even if only one had income or if they did not live together all year. You are considered married, unless a decree of divorce or separate maintenance has been obtained before the end of 2011.

Who may use the "Married Filing Separately" filing status?
Anyone who otherwise qualifies for Married Filing Jointly can instead choose to file as Married Filing Separately. You usually receive a smaller refund by filing as Married Filing Separately instead of Married Filing Jointly. However, if your spouse refuses to file a joint return, you will need to file using Married Filing Separately unless you can qualify as Head of Household (see below).

Who may use the "Head of Household" filing status?
Head of Household status is for unmarried people who paid over half the cost of keeping up a home for a qualifying person such as a child who lived with you or in some cases your parent whom you can claim as a dependent. Certain married people who lived apart from their spouse for the last 6 months of 2011 may also be able to use the Head of Household status.

Who may use the "Qualifying Widow(er) With Dependent Child" filing status?
You may file as a "Qualifying Widow(er) With Dependent Child" if all five of the following apply:
1. Your spouse died in 2009 or 2010 and you did not remarry in 2011.
2. You have a child, adopted child, stepchild, or foster child whom you claim as a dependent.
3. This child lived in your home for all of 2011. Temporary absences, such as for school, vacation, or medical care, count as time lived in the home.
4. You paid over half the cost of keeping up your home.
5. You could have filed a joint return with your spouse the year he or she died, even if you did not actually do so.

If your spouse died in 2011, you can not file as qualifying widow(er) with dependent child. Instead, you would usually file as married filing jointly.

May "Head of Household" filing status be used by a married person living apart from their spouse?
Even if you were not divorced or legally separated in 2011, you may be able to file as head of household. You may file as head of household if all five of the following apply:
1. You must have lived apart from your spouse for the last 6 months of 2011. Temporary absences for special circumstances, such as for business, medical care, school, or military service, count as time lived in the home.
2. You file a separate return from your spouse.
3. You paid over half the cost of keeping up your home for 2011.
4. Your home was the main home of your child, adopted child, stepchild, or foster child for more than half of 2011 (with exception for temporary absences such as school and exception if the person was born or died in 2011).
5. You claim this child as your dependent or the child's other parent claims him or her under the rules for Children of Divorced or Separated Parents.

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