Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Basics

Who Must File?

Taxpayer Information (continued)

Filing Status

Taxpayers may not know which filing status to use. For the purpose of determining whether a person must file a return, narrowing the choices down to the most likely filing status(es) is adequate in most cases.

Check the Taxpayer Information section of the intake and interview sheet for:

  • The taxpayer's marital status
  • Whether the taxpayer can be claimed as a dependent on someone else's tax return
  • The taxpayer's potential dependents

Click here for the Volunteer Resource Guide, Determination of Filing Status Decision Tree and the interview tips in the Filing Status tab for helpful probing questions.

Example

Based on the intake and interview sheet shown, this taxpayer will most likely use the Married Filing Jointly filing status.


Portion of Intake and interview.
Filing Status decision tree and the Interview Tips

Filing Status decision tree and the Interview Tips