Who may use the “Single” filing status?
You may use the filing status of “Single” if on December 31, 2008 you were unmarried, legally separated, or divorced. Who may use the “Married Filing Jointly” filing status? You may use the filing status of “Married Filing Jointly” if any of the following is true: (1)You were married as of December 31, 2008, even if you did not live with your spouse at the end of 2008 (2) Your spouse died in 2008 and you did not remarry in 2008, or (3) your spouse died in 2009 before filing a 2008 return. A husband and wife may file a joint return even if only one had income or if they did not live together all year. You are considered married, unless a decree of divorce or separate maintenance has been obtained before the end of 2008. Who may use the “Married Filing Separately” filing status? Anyone who otherwise qualifies for Married Filing Jointly can instead choose to file as Married Filing Separately. You usually receive a smaller refund by filing as Married Filing Separately instead of Married Fi
