There are numerous aspects of the federal and state income tax systems that are directly dependent on the taxpayer’s “Filing Status.” In most cases, there is only one appropriate filing status for any given set of circumstances.
However, it is not always obvious what that status is.
The federal filing statuses available are:
Married Filing Jointly
Married Filing Separately
Head of household
Using the wrong filing status can cost the taxpayer thousands of dollars in refundable credits.