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Advanced Course > Filing Status

Filing Status

This lesson will help you determine the most beneficial filing status for the taxpayer. Selecting and entering the correct filing status is a critical component of completing the taxpayer's return.

See the Filing Status tab in Publication 4012 for the Determination of Filing Status decision tree and the interview tips for helpful probing questions to use in your interview with the taxpayer.

Click the Skills Workout button to learn more about Filing Status.

Skill Check

Check your understanding of filing statuses. Choose the appropriate filing status that gives taxpayers the lowest tax rates for each of the scenarios below. To check your answers, click the Check My Answers button at the bottom of the page.

  1. Ryan and Julie were married on December 29 of the tax year. They should file as:
  1. Jane's husband moved out of their home in February of the tax year and has not returned. Jane provides all the cost of keeping up the home for herself and her two dependent children. Jane refuses to file a joint return with her husband. What filing status should she use?
  1. Anne's husband died one year ago. Anne has not remarried during the current tax year, but she has a 18-year-old dependent son. Anne's filing status should be:
  1. Becky and Frank were divorced on December 29 of the tax year. They have no children or other dependents and have not remarried. Their filing status should be:
  1. Cindy's husband died on August 19 of the tax year. Cindy has no dependents and has not remarried. She should file as: