Single Tax Filing Status
Single You need to use the single filing status, if you were never married, you were legally separated according to your state law, under a decree of divorce or separate maintenance, or you were widowed for all year and don't have a depedend child.
Married Filing Joint As the name suggests, you file a joint return with your spouse,if you were married at the end of the year. You can claim the higher deductions allowed in this filing status, even if you didn't live with your spouse. Also if your spouse died in the tax year and you didn't remarry you can file this status. However, if one spouse is a resident and the other is a nonresident without any Georgia-source income, your Georgia return may be filed jointly or separately with each spouse claiming the appropriate personal allowances and deductions.
Married Filing Separate The Married Filing Separate filing status can be used by married couples who choose to file separate tax returns.
Qualifying widow(er) If you are single or separated from your spouse with a qualifing dependent, and provided more than half the cost of keeping up a home, you can claim this filing status. Georgia treat this filing status same as head of household.
Head of Household You file your tax return with Qualifying Widow(er) status, if your spouse died during the tax year and and you are left with a dependent child. You can't claim it, if you remarry before end of tax year.