Single Tax Filing Status
Single Consider yourself single if on last day of calender year, you were unmarried or separated from your spouse either by divorce or separate maintenance decree.
Married Filing Joint You and your spouse can file a joint return if you were living together on December 31, 2009 even if you did not live together for the entire year. Both of you are responsible for any tax due on a joint return, so if one of you does not pay the other may have to.
You pay less tax if you file a joint return. You cannot file a joint return if you are a resident of Alabama and your spouse is a resident of another state. You should file as married filing separate.
Married Filing Separate You and your spose file separate tax return. You can file separate returns if both you and your spouse had income, or if only one of you had income. You are responsible only for the tax due on your return.
Head of Family An individual shall be considered Head of Family if, and only if, such individual is not married at the close of their tax year, is not a surviving spouse and their qualifying dependent is not a foster child.