Determine a taxpayer's filing status
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MARRIED
As of 12/31/xx or as of date of death of spouse for filing year? Or is filing year within year one or year two after the year of death of spouse?
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YES
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Has TP been ABANDONED BY SPOUSE?
TP doesn't file MFJ
TP paid > 1/2 cost maintaining home
Spouse didn't live in home last 6 months
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NO
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Is the year you are filing for either year one or year two after the year of death of spouse?
If not, begin with Head of Household tests
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NO
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Will the spouse file Married Filing Separate, have husband and wife agreed to file separately or TP cannot file jointly for another reason?
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NO
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MARRIED FILING JOINTLY
STOP
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NO
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YES
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YES
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YES
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Choose another filing status
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Dependent child (natural, step, foster or adopted) lived in TP's home > 1/2 year
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NO
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MARRIED FILING SEPARATE
STOP
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Did TP provide > 1/2 cost household for dependent child (natural, adopted or step) and did dependent live with TP > 1/2 year (ignoring temporary absences)
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MARRIED FILING SEPARATE
STOP
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YES
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YES
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NO
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Choose another filing status
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HEAD OF HOUSEHOLD
STOP
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QUALIFYING Widow/Widower
(also known as surviving spouse)
Uses MFJ tax tables and SD
STOP
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SINGLE
STOP
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HEAD OF HOUSEHOLD
Is TP married?
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YES
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Go back to Married and choose MFJ, MFS or abandoned spouse
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NO
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HEAD OF HOUSEHOLD
Does TP maintain household (>1/2 cost) for dependent?
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YES
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Did dependent live in TP's household for > 1/2 year (ignore temporary absences)?
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NO
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Is dependent(s) TP's parents
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NO
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SINGLE
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NO
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YES
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YES
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SINGLE
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Is dependent qualifying child or qualifying relative?
Dependent may not be member of household.
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NO
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SINGLE
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NO
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YES
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SINGLE
If TP does not qualify for MFJ, MFS, Qualifying Widow/Widower or Head of Household, TP = Single
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HEAD OF HOUSEHOLD
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AC425 Filing Status
