Publication 501 - Exemptions, Standard Deduction, And Filing Information

Divorced persons. If you are divorced under

you may be considered unmarried. If this applies

Wife).” Be sure to also sign in the space pro-

to you, you can file as head of household even

a final decree by the last day of the year, you are

vided for your signature. Attach a dated state-

though you are not divorced or legally sepa-

considered unmarried for the whole year and

ment, signed by you, to the return. The

rated. If you qualify to file as head of household

you cannot choose married filing jointly as your

statement should include the form number of the

instead of as married filing separately, your

filing status.

return you are filing, the tax year, the reason

standard deduction will be higher. Also, your tax

your spouse cannot sign, and that your spouse

may be lower, and you may be able to claim the

has agreed to your signing for him or her.

Filing a Joint Return

earned income credit. See

Head of

Household,

Signing as guardian of spouse. If you are

later.

Both you and your spouse must include all of

the guardian of your spouse who is mentally

your income, exemptions, and deductions on

Single

incompetent, you can sign the return for your

your joint return.

spouse as guardian.

Your filing status is single if, on the last day of

Spouse in combat zone. If your spouse is

Accounting period. Both of you must use the

the year, you are unmarried or legally separated

unable to sign the return because he or she is

same accounting period, but you can use differ-

from your spouse under a divorce or separate

serving in a combat zone (such as the Persian

ent accounting methods.

maintenance decree, and you do not qualify for

Gulf area, Yugoslavia, or Afghanistan), and you

another filing status. To determine your marital

do not have a power of attorney or other state-

Joint responsibility. Both of you may be held

status on the last day of the year, see

Marital

ment, you can sign for your spouse. Attach a

responsible, jointly and individually, for the tax

Status, earlier.

signed statement to your return that explains

and any interest or penalty due on your joint

that your spouse is serving in a combat zone.

Widow(er). Your filing status may be single if

return. One spouse may be held responsible for

For more information on special tax rules for

you were widowed before January 1, 2009, and

all the tax due even if all the income was earned

persons who are serving in a combat zone, or

did not remarry before the end of 2009. How-

by the other spouse.

who are in missing status as a result of serving

ever, you might be able to use another filing

Divorced taxpayer. You may be held jointly

status that will give you a lower tax. See

Head of

in a combat zone, see Publication 3, Armed

and individually responsible for any tax, interest,

Household

and

Qualifying Widow(er) With De-

Forces’ Tax Guide.

and penalties due on a joint return filed before

pendent

Child, later, to see if you qualify.

Other reasons spouse cannot sign. If

your divorce. This responsibility may apply even

if your divorce decree states that your former

your spouse cannot sign the joint return for any

How to file. You can file Form 1040EZ (if you

spouse will be responsible for any amounts due

other reason, you can sign for your spouse only

have no dependents, are under 65 and not blind,

on previously filed joint returns.

if you are given a valid power of attorney (a legal

and meet other requirements), Form 1040A, or

document giving you permission to act for your

Form 1040. If you file Form 1040A or Form

Relief from joint responsibility. In some

spouse). Attach the power of attorney (or a copy

1040, show your filing status as single by check-

cases, one spouse may be relieved of joint liabil-

of it) to your tax return. You can use Form 2848.

ing the box on line 1. Use the Single column of

ity for tax, interest, and penalties on a joint return

the Tax Table, or Section A of the Tax Computa-

for items of the other spouse which were incor-

tion Worksheet, to figure your tax.

rectly reported on the joint return. You can ask

Nonresident alien or dual-status alien. A

for relief no matter how small the liability.

joint return generally cannot be filed if either

Married Filing Jointly

There are three types of relief available.

spouse is a nonresident alien at any time during

the tax year. However, if one spouse was a

You can choose married filing jointly as your

1. Innocent spouse relief.

nonresident alien or dual-status alien who was

filing status if you are married and both you and

married to a U.S. citizen or resident alien at the

2. Separation of liability, which applies to joint

your spouse agree to file a joint return. On a joint

end of the year, the spouses can choose to file a

filers who are divorced, widowed, legally

return, you report your combined income and

separated, or who have not lived together

joint return. If you do file a joint return, you and

deduct your combined allowable expenses. You

for the 12 months ending on the date elec-

your spouse are both treated as U.S. residents

can file a joint return even if one of you had no

tion of this relief is filed.

for the entire tax year. See chapter 1 of Publica-

income or deductions.

tion 519.

If you and your spouse decide to file a joint

3. Equitable relief.

return, your tax may be lower than your com-

Married Filing Separately

You must file Form 8857, Request for Inno-

bined tax for the other filing statuses. Also, your

cent Spouse Relief, to request any of these

standard deduction (if you do not itemize deduc-

kinds of relief. Publication 971, Innocent Spouse

You can choose married filing separately as

tions) may be higher, and you may qualify for tax

Relief, explains these kinds of relief and who

your filing status if you are married. This filing

benefits that do not apply to other filing statuses.

may qualify for them.

status may benefit you if you want to be respon-

If you and your spouse each have in-

sible only for your own tax or if it results in less

come, you may want to figure your tax

TIP

Signing a joint return. For a return to be

tax than filing a joint return.

both on a joint return and on separate

considered a joint return, both husband and wife

If you and your spouse do not agree to file a

returns (using the filing status of married filing

generally must sign the return.

joint return, you have to use this filing status

separately). You can choose the method that

Spouse died before signing. If your

gives the two of you the lower combined tax.

unless you qualify for head of household status,

spouse died before signing the return, the exec-

discussed next.

utor or administrator must sign the return for

How to file. If you file as married filing jointly,

You may be able to choose head of house-

your spouse. If neither you nor anyone else has

you can use Form 1040 or Form 1040A. If you

hold filing status if you live apart from your

yet been appointed as executor or administrator,

have no dependents, are under 65 and not blind,

spouse, meet certain tests, and are considered

you can sign the return for your spouse and

and meet other requirements, you can file Form

unmarried (explained later, under

Head of

enter “Filing as surviving spouse” in the area

1040EZ. If you file Form 1040 or Form 1040A,

Household). This can apply to you even if you

where you sign the return.

show this filing status by checking the box on

are not divorced or legally separated. If you

line 2. Use the Married filing jointly column of the

Spouse away from home. If your spouse is

qualify to file as head of household, instead of as

Tax Table, or Section B of the Tax Computation

away from home, you should prepare the return,

married filing separately, your tax may be lower,

Worksheet, to figure your tax.

sign it, and send it to your spouse to sign so that

you may be able to claim the earned income

it can be filed on time.

credit and certain other credits, and your stan-

Spouse died during the year. If your spouse

dard deduction will be higher. The head of

died during the year, you are considered mar-

Injury or disease prevents signing. If your

household filing status allows you to choose the

ried for the whole year and can choose married

spouse cannot sign because of injury or disease

standard deduction even if your spouse chooses

filing jointly as your filing status. See

Spouse

and tells you to sign, you can sign your spouse’s

to itemize deductions. See

Head of

Household,

died during the

year, under Married persons,

name in the proper space on the return followed

earlier.

by the words “By (your name), Husband (or

later, for more information.

Publication 501 (2009)

Page 6

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 6

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