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 (Tab B). 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:
Taxpayers are considered to be married for the entire year if: