Filing taxes can be a daunting task. In the United States, there are currently five filing options, as follows:
- Married filing jointly;
- Married filing separately;
- Head of household; and
- Qualifying widow(er) with dependent child.
Determining which filing status to use, and whether to file jointly or separately, depends on a number of different factors. First and foremost, your marital status on the last day of December dictates your marital status for tax purposes for the entire year. Consequently, if your divorce is not final, you may choose to file joint tax returns, married filing separately, or, under certain circumstances, filing as a single person.