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Filing status is an important factor when computing taxable income under the federal income tax in the United States. The federal tax filing status defines the type of tax return form an individual will use.〔(Choose Your Correct Filing Status )〕 Filing status is based on marital status and family situation.〔''Id.''〕 A taxpayer will fall into one of five possible filing status categories: single individual, married person filing jointly or surviving spouse, married person filing separately, head of household and a qualifying widow(er) with dependent children.〔 A taxpayer who qualifies for more than one filing status may choose the most advantageous status.〔26 U.S.C. 1, Section 1〕 ==Determining filing status== Generally, the marital status on the last day of the year determines the status for the entire year. 〔26 U.S.C. 1, Section 2〕 ===Single=== Generally, if someone is unmarried, divorced, a registered domestic partner, or legally separated according to state law on December 31, that person must file as a single person for that year because the marital status at year-end applies for the entire tax year.〔''Id.''〕 There are some exceptions, such as qualifying as a head of household or as a surviving spouse, that do not require one to file as a single taxpayer. 〔 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Filing status」の詳細全文を読む スポンサード リンク
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