2009 tax Filing Status Definitions

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A lot of Q&A's have been popping up about filing tax returns for newly married couples. For those having a spouse living in a foreign country or not, and wish to include his or her spouse for tax purposes, here are the Filing Status Definitions:

　

Filing Status Definitions

　

Single

This status applies if you were unmarried as of December 31,2009. Note that if you were single and have children, you can get more tax advantages if you qualify to file as head of household.

Married Filing Jointly

File jointly if you were married as of December 31, 2009. If you were married but lived apart from your spouse, were separated, or were in the process of getting a divorce that was not yet final, you still considered married. You can also read about same-sex relationships. But I'm not going into that!

Married Filing Separately

File separately if you were married or separated and want to file separate tax returns. Couples often choose this option because they have a sizable difference in income.

Head of Households

Use this status if you were unmarried or considered unmarried as of December 31, 2009 and ether of the following applied:

1. You paid more then half the cost of keeping up the home of your parent, whom you can claim as a dependent, for all of 2009. Your parent did not have to live with you in your home.

2. You paid more than half the cost of keeping up a home where you and one of the following lived for more then half the year:

-Your unmarried child, adopted child, grandchild, or stepchild who is under age 19 or a full-time student under age 24 or who is permanently and totally disabled. This child does not necessarily need to qualify as your dependent or be claimed on your tax return as your dependent.

-Your dependent married child, adopted child, or any other dependent relative. On your tax return, you claim this person as your dependent.

Qualifying Widow(er)

Use this status if all the following applied:

1. Your spouse died in 2007 or 2008, and you did not remarry.

2. You have a dependent child or stepchild who lived in your home for all of 2009.

3. You paid more then half the cost of keeping up your home.

4. You could have filed a joint return the year your spouse died.