When can the married filing jointly or married filing separately filing status be used? Multiple select question. When the taxpayers are unmarried, but have lived together for the entire year When the taxpayers have been married for any part of the tax year but not married on the last day of the year. When the taxpayers are unmarried, but have a dependent child living with them When the taxpayers are married as of the last day of the tax year When one spouse died during the year and the surviving spouse has not remarried