IRS FILING STATUS FLOW CHART

What is the taxpayer’s marital status on the last

day of the year?

Taxpayer

Unmarried Married

HEAD OF HOUSEHOLD

Unmarried

TP paid more than ½ the cost of keeping up your home for

the year

TP has a qualifying person

SINGLE

Does not meet both test for

Head of Household

MARRIED FILING

JOINTLY

Choose to file a joint

return

MARRIED FILING

SEPARATELY

Choose to file a separate

return

HEAD OF HOUSEHOLD

TP’s spouse does not live in the house for

the last 6 months of the

year

TP files a separate

return from spouse

TP paid more than ½ the cost of keeping up his home for

the year

TP can claim an exemption for the child

TP home is the main home for

the child, stepchild or

foster child for more than ½

the year