Filing Status and Tax Computation $($LO $1\mathrm{.}5)$

In the "Yes or No$"$ column, select "Yes" if the filing status listed is available to unmarried individual taxpayers or $"$No$"$ if it is not.

Then, in the "Circumstance" column, select the circumstance under which the status can be used or select "Not applicable".

ItemFiling statusYes or NoCircumstancea.Single

YesNoYes

Married filing separately with at least one qualifying dependentUnmarried with no dependentsUnmarried with at least one dependentNot applicableUnmarried with no dependents

b$.$Married filing jointly

YesNoNo

Married filing separately with no dependentsSpouse died in current tax yearUnmarried with no dependentsUnmarried with at least one dependentNot applicableNot applicable

c$.$Head of household

YesNoYes

Single or abandoned spouse, with at least one qualifying personMarried filing jointly with at least one qualifying dependentMarried filing separately with no dependentsUnmarried with no dependentsNot applicableSingle or abandoned spouse, with at least one qualifying person

d$.$Surviving spouse $[$qualifying widow$($er$)]$

YesNoNo

Married but separated for at least $2$ years with at least one qualifying dependentSpouse died within the past $3$ years and has at least one qualifying dependentSpouse died within the past $2$ years and has at least one qualifying dependentSpouse died within the past $2$ years and no qualifying dependentNot applicableNot applicable