What filing status should I use?

Your federal tax filing status is based on your marital and family situation. It is an important factor in determining your standard deduction, your tax liability, eligibility for deductions and credits and whether you must file a return.

Your marital status on the last day of the year determines your status for the entire year. State law determines if a taxpayer is married or legally separated under a divorce.

If more than one filing status applies to you, you may choose the one that gives you the lowest tax obligation.

There are five filing status options:

• Single. Generally, if you are unmarried, divorced, or legally separated according to your state law as of December 31 and you do not qualify for another filing status, your filing status is Single.

How to file your taxes while a divorce is pending

You can either file with your spouse (Married Filing Joint) or by yourself (Married Filing Separate).

If a married taxpayer is not filing with their spouse, then the following requirements must be met in order to be considered unmarried and qualify for Head of Household filing status:

1. Taxpayer paid over half the cost of keeping up the home
2. Taxpayer's spouse did not live in the house at any time during the last six months of the tax year
3. Taxpayer's home must be the main home for more than six months of the taxpayer's dependent child (includes children whom the taxpayer signed a Form 8332 allowing the noncustodial parent to claim the exemption). Note: the only persons who qualify are a child, stepchild, or eligible foster child.

Got married in 2010, here's how to file your taxes

Filing status determines your standard deduction and tax rate. It depends on your marital status.

The IRS defines marriage as a legal union between a man and a woman as husband and wife. You are considered married for the whole year if you are married on the last day of the tax year.

State law governs whether you are married or legally separated under a divorce or separate maintenance decree. If you are divorced by the last day of the year, you are considered unmarried for the whole year.

If your spouse died during the year, you are considered married for the whole year.

Married couples can either file jointly (MFJ) or separately (MFS). You should figure your tax liability both ways and choose the filing status that has the lowest tax. Filing together or separately on the Form 1040 means you need to use the same filing status on the Ohio return (does not matter on a local tax return). Many tax benefits on the Form 1040 are not available for MFS.

You can change your filing status between MFJ and MFS from year to year. On Form 1040X, you can also amend your tax return and change your filing status from MFS to MFJ within three years of the original due date of the returns. If you file MFJ, once the original due date of the return passes, you can not amend and change to MFS.