Your marital status on the last day of the year
The IRS looks at your status on December 31. If you were married on that day, you are treated as married for the whole year, even if the wedding was that morning. If you were divorced or legally separated under a decree by that date, you are treated as unmarried for the whole year.
That means a wedding in late December changes your filing choices for the entire year.
Single
Single is for people who are unmarried or legally separated and who do not qualify for a better status. It is the default for unmarried filers without dependents. Qualifying for head of household usually saves tax, so check that test before settling for single.
Head of household
Head of household has stricter tests. You must be unmarried, or considered unmarried, at the end of the year, and you must have paid more than half the cost of keeping up a home for a qualifying person who lived with you for more than half the year. Special rules apply to a parent.
Having a child does not automatically qualify you. The child must meet the qualifying person tests, and costs such as rent, utilities and food count toward the home. Keep records that prove who paid what.
Married filing jointly or separately
Married couples can file one joint return or two separate returns. Joint filing usually gives lower tax and access to more credits, and both spouses are responsible for the whole return. Separate filing may make sense for liability, student loan or other specific reasons, but it removes or limits several credits.
If you and your spouse disagree about filing jointly, or one of you has tax debts or doubts about the other's reporting, talk to a preparer before you file.
Qualifying surviving spouse
This status can apply for two years after a spouse's death if you have a dependent child and meet the other tests. It lets you use the joint filing rates. Read the IRS tests, since they have several conditions.
A short scenario
Maria is unmarried and shares an apartment with her young son for the whole year. She pays the rent and most of the household costs. She likely meets the head of household tests, while a friend who shares the same apartment with no dependents would file as single. The son must also meet the dependent tests, and Maria should keep rent receipts and utility bills as proof.
Facts like these decide the status, so write them down before you file.
Mistakes to avoid
Claiming head of household without a qualifying person, using single after a late-December marriage, and both parents claiming the same child are the usual ones. If your status is wrong, the IRS can adjust your return and may deny credits.
MCC Tax 1040 asks the questions in order and flags answers that do not fit, but you remain responsible for the answers you give. When in doubt, read the IRS interactive tools or consult a tax professional.
Common questions
Can I choose the status that gives the lowest tax?
Only among the ones you qualify for. Your facts decide your status, not the result.
Can a roommate be my qualifying person?
Generally no. The qualifying person must be a relative or meet the tests for a qualifying relative or child.
What if I married mid-year?
If you were married on the last day of the year, you file as married for the whole year, either jointly or separately.
This guide is general information, not tax, legal or accounting advice. Rules, fees and due dates change; check with the IRS, the NJ Division of Taxation or a licensed professional for your situation.