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

Filing Status

Five Filing Statuses

Marital Status Affects Filing Status 

As you interview taxpayers to determine their filing status, follow the Interview Tips for Filing Status in the Volunteer Resource Guide. The first step is to confirm their marital status on the last day of the tax year.

Generally, taxpayers are considered to be unmarried for the entire year if, on the last day of the tax year, they were:

  • Unmarried
  • Legally separated under a separate maintenance decree, or
  • Divorced under a final decree on or before December 31st of the tax year

Taxpayers are considered to be married for the entire year if:

  • They were married on the last day of the tax year, or
  • The spouse died during the year and the surviving spouse has not remarried
Interview Tips: Filing Status

Interview Tips: Filing Status