Posted byon January 15, 2013
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Each taxpayer must select his/her filing status at the top of each tax return.
In most cases only one tax filing status will apply to you. If you qualify under multiple tax statuses, you can choose the one that will allow you to pay the least amount of taxes.
Marital status is determined as of December 31 of the tax year.
For more on choosing your filing status, see IRS Publication 17.