GLOSSARY · TAX & ESTATE

Filing status

The category a federal return is filed under: single, married filing jointly, married filing separately, head of household or qualifying surviving spouse. It is set by your situation on December 31 and decides your brackets, your standard deduction and which credits you can claim. When more than one status fits, you may use the one with the lower tax.

Also called: head of household, married filing jointly, married filing separately, qualifying surviving spouse

COMPUTE IT WITH YOUR NUMBERS

Tax bracket calculator →What federal tax do I owe and what are my marginal/effective rates?Nonresident spouse: §6013(g) election vs MFS/HoH →Should my nonresident spouse and I file jointly or separately?

LEARN IT PROPERLY

CHAPTER · ARRIVING AND WORKING ON A VISA · FOUNDATIONSYour First Year: Dual Status and the First-Year Choice CHAPTER · ARRIVING AND WORKING ON A VISA · FOUNDATIONSFiling Your Return: Form 1040 or 1040-NR, and State Taxes

SOURCES

Publication 501, Dependents, Standard Deduction, and Filing Information. Internal Revenue Service.

All terms →The Library →