Determining your filing status is an important step in filing your federal income tax return. Your filing status is used to determine your filing requirements, standard deduction, and eligibility for certain credits and deductions in order to determine your correct tax. Your marital status on the last day of the year determines your marital status for the entire year. There are five filing statuses:

Single:

·         Applies to anyone who is unmarried, divorced or legally separated according to state law

·         The 2011 standard deduction is $5,800

Married Filing Jointly

·         Applies to a couple legally married by law can file a joint return

·         If your spouse died during the year and you did not remarry during 2011, usually you may still file a joint return with that spouse for the year of death

·         The 2011 standard deduction is $11,600

Married Filing Separately

·         Married couples may elect to file their return separately.

·         Will not be able to claim the credit for the elderly or permanently disabled, the child and dependent care credit, the earned income credit, or the educational credits

·         The 2011 standard deduction is $5,800

Head of Household

·         Applies to taxpayers who are unmarried or a surviving spouse and have paid more than half the cost of maintaining a home for you and a qualifying person or if a separate home is maintained for the tax year for a parent

·         A married taxpayer will be considered unmarried and eligible for head of household status if the taxpayer’s spouse did not live in the taxpayer’s home for the last six months and the taxpayers household is the primary residence of the child

·         The 2011 standard deduction is $8,500

Qualifying Widow(er) (Surviving Spouse) with Dependent Child

·         Applies if your spouse died during 2009 or 2010, you have a dependent child, have not remarried and you meet certain other conditions

·         The 2011 standard deduction is $11,600

Indiana State laws does not recognize gay or lesbian marriages so individuals in that status will need to file as single or head of household.