____ If you were a married individual living apart from your spouse and you filed as head of household, you are able to establish that you qualify to be considered unmarried under the rules for head of household.
____ If you file as head of household, you are able to establish that you contributed more than one-half of the cost of keeping up a home for yourself and a qualifying person for more than half the year.
____ If you are considered married and your spouse filed a separate return, you also filed a separate return.
____ If your spouse did not sign the return, you filed as married filing separately.
____ If you are separated under an interlocutory (not final) decree of divorce, you did not file as head of household. An interlocutory decree of divorce does not give you an unmarried status.
____ If you filed as head of household, you were unmarried or considered unmarried under the tax laws on the last day of the year and you furnished over one-half of the total cost of maintaining a household for more than half the year for yourself and at least one of the following qualifying persons.
1) Your child, grandchild, stepchild, or adopted child who is:
a) Single. This child does not have to be your dependent. However, a foster child must be your dependent.
b) Married. This child must qualify as your dependent. However, if your married child's other parent claims him or her as a dependent under the special rules for a noncustodial parent, the child does not have to be your dependent.
2) Any relative listed below whom you claim as a dependent: Parent, Grandparent, Brother, Sister, Stepbrother, Stepsister, Stepmother, Stepfather, Half brother, Half sister, Mother-in-law, Father-in-law, Brother-in-law, Sister-in-law, Son-in-law, Daughter-in-law and if related by blood, Uncle, Aunt, Nephew, Niece; or
3) you paid over half the cost of a separate home which was the main home of your dependent father or mother for the entire year.
____ If you filed a joint return, you included all the income of both spouses.
____ If you are married and filed a separate return you claimed the same type of deduction (standard or itemized) claimed by your spouse and if you changed your type of deduction at a time after the original return was filed, your spouse also changed the type of deduction and you both filed a consent to the assessment of any additional tax that either may owe as a result of the change.
____ If you filed a separate return after filing a joint return with your spouse but before the due date of the return, you deleted your own income and credits from the joint return and claimed them on your separate return.
____ If you were not married on the last day of the tax year, you did not file as married filing jointly.
____ If you filed as a Qualifying widow(er) with a dependent child, you are able to prove that you are entitled to use that filing status. This filing status can be used only for 2 years after the year of death of the spouse.
____ If you were married during the year but did not elect to file a joint income tax return, you figured your tax using rates for married persons filing separate returns and not the rates for a single person or head of household.
____ If you filed as head of household, your household was the principle home of a qualifying relative for more than half the year.
© 1986, 1998 to 2002, Jack Warren Wade, Jr.
