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▷ ▶ AC425 Filing Status SelectSmart.com free Business flowcharts and decision trees.
A SelectSmart.com Flowchart by jaeger. See jaeger's 4me blog page.
Viewed 174 times. Created February 2014.
This SelectSmart.com Business flowchart, a free online decision tool is a creation of jaeger and for amusement purposes only. The implicit and explicit opinions expressed here are the author's. SelectSmart.com does not necessarily agree.
BusinessAC425 Filing Status
By jaeger
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Determine a taxpayer's filing status

               
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?
YES
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
NO
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
NO
Will the spouse file Married Filing Separate, have husband and wife agreed to file separately or TP cannot file jointly for another reason?
NO
MARRIED FILING JOINTLY STOP

NO


YES



YES


YES

Choose another filing status
Dependent child (natural, step, foster or adopted) lived in TP's home > 1/2 year
NO
MARRIED FILING SEPARATE STOP
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)
MARRIED FILING SEPARATE STOP



YES




YES

NO

Choose another filing status
HEAD OF HOUSEHOLD STOP
 
QUALIFYING Widow/Widower (also known as surviving spouse) Uses MFJ tax tables and SD STOP
SINGLE STOP









HEAD OF HOUSEHOLD Is TP married?
YES
Go back to Married and choose MFJ, MFS or abandoned spouse
 
 
 

NO








HEAD OF HOUSEHOLD Does TP maintain household (>1/2 cost) for dependent?
YES
Did dependent live in TP's household for > 1/2 year (ignore temporary absences)?
NO
Is dependent(s) TP's parents
NO
SINGLE
 

NO


YES

YES





SINGLE
Is dependent qualifying child or qualifying relative? Dependent may not be member of household.
NO
SINGLE
 
 

NO


YES






SINGLE If TP does not qualify for MFJ, MFS, Qualifying Widow/Widower or Head of Household, TP = Single
HEAD OF HOUSEHOLD