AT-2003-03

WHAT IS YOUR FILING STATUS?

Your filing status on your federal tax return is a category that
identifies you based on your marital and family situation, according to
the IRS. It is an important factor in determining whether you must file a
return, the amount of your standard deduction and your correct amount of
tax. If more than one filing status applies to you, you may choose the one
that gives you the lowest tax obligation.

There are five possible filing statuses: Single, Married Filing Jointly,
Married Filing Separately, Head of Household and Qualifying Widow(er) with
Dependent Child. Your marital status on the last day of the year
determines your status for the entire year.

Generally, if you are unmarried, divorced or legally separated according
to your state law, your filing status is Single.

If you are married, you and your spouse may file either a joint return or
separate returns. If your spouse died during the year and you have not
remarried, you may still file a joint return with that spouse for the year
of death.

Generally, to qualify for Head of Household status, you must be unmarried
and have provided more than half the cost of keeping up a home that was
the main home for yourself and a qualifying relative for more than half
the year. You may also qualify if you are married but did not live with
your spouse at any time during the last six months of the tax year and you
provided more than half the cost of keeping up a home for you and your
dependent child for more than half the year.

If your spouse died during 2000 or 2001, you may be able to file as a
Qualifying Widow or Widower. To do this you must meet all four of the
following tests:

1. You were entitled to file a joint return with your spouse in the year
of death,
2. You did not remarry before the end of 2002,
3. You have a child, stepchild, adopted child or foster child who
qualifies as your dependent for the year, and
4. You paid more than half the cost of keeping up your home, which was the
main home of that child, for the whole year.

You can find more detailed information on each filing status in
Publication 501, “Exemptions, Standard Deduction, and Filing Information”
the IRS Web site at www.irs.gov. You may download forms and publications
from this site or order them by calling toll free 1-800-TAX-FORM
(1-800-829-3676).

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