Tax Filing Status

Determined if you are married or unmarried on the last day of the tax year:

• Unmarried
  • Single
  • Head of Household
  • Qualified Widow with a child (year of death MFJ following 2 years of QW)
• Married
  • Married Filing Jointly
  • Married Filing Separately
  • Head of Household (a married couple did not live together in the last 6 months of the year and the taxpayer has a qualified person as HoH)

In case of a divorce where a person would like to release the child credit and child dependency to the other, said person is required to file form 8332. One will file as HoH, and the other will file Single with the dependent.