{"id":353942,"date":"2022-08-19T07:44:42","date_gmt":"2022-08-19T12:44:42","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/tax\/federal-taxes\/determining-tax-filing-status.html"},"modified":"2024-11-13T18:08:00","modified_gmt":"2024-11-13T23:08:00","slug":"determining-tax-filing-status","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/tax\/federal-taxes\/determining-tax-filing-status.html","title":{"rendered":"Determining Tax Filing Status"},"content":{"rendered":"\n<div class=\"wp-container-core-columns-is-layout-9d6595d7 fl-sectionWithSidebar fl-container fl-flex fl-flex-wrap fl-gap30\">\n    \n    <div class=\"fl-page-articles fl-section-main fl-section-main-full-width\">\n        <h1 class=\"fl-no-margin-top\">Determining Tax Filing Status<\/h1>\n<section class=\"fl-gutenberg-byline\">\n    <div class=\"fl-gutenberg-byline-content\">\n                    By <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/j-p-finet-j-d\/\">J.P. Finet, J.D.<\/a> | Legally reviewed by <a\n                href=\"https:\/\/www.findlaw.com\/company\/our-team\/j-p-finet-j-d\/\">J.P. Finet, J.D.<\/a>\n                | Last updated\n        <time>\n                            November 13, 2024\n                    <\/time>\n    <\/div>\n\n    \n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-legally-reviewed\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Legally Reviewed\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>This article has been written and reviewed for legal accuracy, clarity, and style by <a href=\"https:\/\/www.findlaw.com\/company\/our-team.html\">FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with <a href=\"https:\/\/www.findlaw.com\/company\/company-history\/editorial-policy.html\">our editorial standards<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n\n    <details class=\"fl-gutenberg-byline-toggle fl-gutenberg-byline-fast-checked\">\n        <summary>\n            <i class=\"fl-gutenberg-byline-icon\" aria-hidden=\"true\"><\/i>\n            Fact-Checked\n        <\/summary>\n\n        <div class=\"fl-gutenberg-byline-toggle-content\">\n            <p><em>The last updated date refers to the last time this article was reviewed by FindLaw or one of our <a href=\"https:\/\/www.findlaw.com\/company\/our-team\/contributing-authors.html\">contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please <a href=\"https:\/\/lawyers.findlaw.com\/?fli=bylinelink\" target=\"_blank\" rel=\"noopener\">contact an attorney in your area<\/a>.<\/em><\/p>\n\n        <\/div>\n    <\/details>\n<\/section>\n<div class=\"fl-key-takeaways fl-mb30\" data-testid=\"fl-key-takeaways\">\n    <div class=\"fl-card-content\">\n        <div class=\"fl-card-body fl-card-bg-teal fl-flex fl-flex-column\">\n                            <h2 class=\"fl-card-title fl-h2 fl-no-margin\">Key Takeaways<\/h2>\n                        <p>Your filing status is one of the most significant factors influencing the amount of federal income tax you will pay on your earnings for the year. It also affects the tax forms you need to submit and the amount of tax deductions and tax credits you qualify for.<\/p>\n\n        <\/div>\n    <\/div>\n<\/div>\n<p>Generally, the IRS looks at your marital status on the last day of the tax year to establish your filing status for that tax period. The IRS will classify you as a single filer if you are not married or legally separated under a divorce or separate maintenance decree and do not qualify for another tax filing status.<\/p>\r\n<p>The IRS has the following filing status options:<\/p>\r\n<ul>\r\n<li><a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/determining-tax-filing-status.html#SingleFilers\">Single<\/a><\/li>\r\n<li><a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/determining-tax-filing-status.html#MarriedFilingJointly\">Married filing jointly<\/a><\/li>\r\n<li><a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/determining-tax-filing-status.html#MarriedFilingSeparately\">Married filing separately<\/a><\/li>\r\n<li><a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/determining-tax-filing-status.html#QualifiedWidow\">Qualifying widow(er) with dependent child<\/a><\/li>\r\n<li><a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/determining-tax-filing-status.html#HeadOfHousehold\">Head of household<\/a><\/li>\r\n<\/ul>\r\n<p>The following sections examine each of these filing statuses in more detail. More detailed information on each filing status can be found in&nbsp;<a href=\"https:\/\/www.irs.gov\/publications\/p501\/index.html\" target=\"_blank\" rel=\"noopener\">IRS Publication 501<\/a>, &quot;Exemptions, Standard Deduction, and Filing Information.&quot;<\/p>\r\n<h1>Determining Your Filing Status<\/h1>\r\n<p>Generally, married couples filing jointly enjoy tax brackets drawn up to give them the most beneficial tax rates. However, there are situations where widows or widowers can take advantage of the tax rate for married filers for up to two years after their spouse dies. Likewise, some single individuals will qualify for the lower tax rates for heads of households.<\/p>\r\n<p>While determining filing status is straightforward for most Americans, it can get tricky for those with complicated family or financial situations. Using the correct filing status on your federal tax return is essential for determining your <a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/individuals-and-income-tax.html\" title=\"income tax\">income tax<\/a> rate and the size of the standard deduction you are eligible to claim, two factors that can dramatically impact your tax bill.&nbsp;<\/p>\r\n<h2>Single Filers<\/h2>\r\n<p>Generally, the single filing status applies to those not married on the final day of the tax year. This includes someone who <a href=\"https:\/\/www.findlaw.com\/family\/divorce.html\" title=\"divorces or separates\">divorces or separates<\/a> from their spouse during the year. Depending on their situation, some single individuals will also be eligible to file as a widow, widower, or head of household.<\/p>\r\n<h2>Married Filing Jointly<\/h2>\r\n<p>If you&#8217;re married at the end of the year, you and your spouse may file&nbsp;a joint return. While you can also file separately, most married taxpayers will find filing jointly benefits them more financially. Since your marital status is determined on the last day of a tax year, you can file jointly if you get married during the year.<\/p>\r\n<p>One notable exception to the rule of your <a href=\"https:\/\/www.findlaw.com\/family\/marriage.html\" title=\"marital status\">marital status<\/a> at the end of the tax year applying for the entire year is when one spouse dies during the year. In that situation, you can still file as married filing jointly for the year they died. If a taxpayer remarries the same year their spouse dies, they can no longer file a joint return with their deceased spouse but could file a joint return with their new spouse.<\/p>\r\n<p>When determining your marriage status, the IRS relies on the&nbsp;<a href=\"https:\/\/www.findlaw.com\/family\/marriage\/state-laws-on-marriage.html\">laws of your state<\/a>&nbsp;governing marriage, separation, and divorce.<\/p>\r\n<h2>Married Filing Separately<\/h2>\r\n<p>Sometimes married spouses may benefit financially from filing separate returns with the IRS. Situations where it is sometimes better to file separately include when both spouses have roughly the same income, one spouse has significant medical expenses, or one spouse has substantial itemized deductions.<\/p>\r\n<p>Another situation where a married couple would want to file separately is when one spouse does not want to be liable for the other&#8217;s tax liability. When married taxpayers file jointly, they are both responsible for each other&#8217;s unpaid taxes. By filing a separate return, a spouse will only be responsible for the information reported on their return and will not be held liable for their spouse&#8217;s unpaid taxes and penalties.<\/p>\r\n<h2>Qualifying Widow(er) With Dependent Child<\/h2>\r\n<p>If your spouse died during the previous two years and you have at least one dependent child, you may be able to file as a qualifying widow or widower with a dependent child. This generally allows you to continue to claim the benefits of married filing jointly for up to two years after your spouse dies.<\/p>\r\n<p>To file as a qualifying widow or widower with a dependent child, you must meet all five of the following requirements:<\/p>\r\n<ul>\r\n<li>You were entitled to file a joint return with your spouse in the year they died (it doesn&#8217;t matter whether you actually filed a joint return)<\/li>\r\n<li>You didn&#8217;t remarry before the end of the current tax year<\/li>\r\n<li>You have a child, stepchild, adopted child, or foster child you can claim as a dependent<\/li>\r\n<li>The child lives in the home all year, except for temporary absences<\/li>\r\n<li>You paid more than half the cost of keeping up a home for the whole year<\/li>\r\n<\/ul>\r\n<h2>Head of Household Status<\/h2>\r\n<p>The head of household filing status often confuses single taxpayers who sometimes file returns erroneously claiming that status. To qualify for head of household status, you typically must be unmarried by the end of the tax year and have a qualifying child. You are not entitled to file as head of household if you qualify as a widow or widower with a dependent child. You must also have paid more than half of the cost of keeping up a home and had the qualifying person living in the home for more than half of the year.<\/p>\r\n<p>A qualifying person is usually a child but can also be one of your parents. However, other family members who are dependents may qualify.<\/p>\r\n<h3>Head of Household and Married<\/h3>\r\n<p>In some limited situations, you may qualify to file as head of household while you are married. This happens when you are &quot;considered unmarried.&quot; You are considered unmarried if:<\/p>\r\n<ul>\r\n<li>You&nbsp;<a href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes\/step-by-step-guide-to-filing-your-federal-taxes.html\">file a separate return<\/a>&nbsp;from your spouse<\/li>\r\n<li>Your spouse has not lived in your home during the last six months of the tax year<\/li>\r\n<li>You provided more than half the cost of maintaining your home<\/li>\r\n<li>Your home was the primary home of the qualifying person for more than half the year<\/li>\r\n<li>You are able to claim the child as a dependent, or you can&#8217;t claim the child as a dependent only because the noncustodial parent can claim the child<\/li>\r\n<\/ul>\r\n<h2>Have More Questions About Your Filing Status? A Tax Lawyer Can Help<\/h2>\r\n<p>If you have questions about which filing status you should use on your federal income tax return, a&nbsp;<a href=\"https:\/\/lawyers.findlaw.com\/taxation-law\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">local tax attorney<\/a>&nbsp;can help. A tax lawyer is a tax professional who understands the rules for determining eligibility for each filing status and can tell you which one will benefit you the most financially when you have more than one option.<\/p>\r\n<div class=\"was-this-helpful\">\n    <div\n            class=\"was-this-helpful__question-container\"\n            aria-labelledby=\"was-this-helpful__question\"\n            role=\"group\"\n    >\n        <span\n                id=\"was-this-helpful__question\"\n                class=\"was-this-helpful__question fl-text-lg-bold\"\n        >Was this helpful?<\/span>\n        <button\n                class=\"was-this-helpful__button fl-text-sm\"\n                aria-label=\"Yes\"\n                value=\"yes\"\n        >\n            <span class=\"was-this-helpful__button-text fl-text-bold\">Yes<\/span>\n            <i class=\"was-this-helpful__button-icon\">\n                <svg width=\"22\" height=\"22\" viewBox=\"0 0 22 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <g id=\"thumbs-up\" clip-path=\"url(#clip0_604_3418)\">\n                        <path id=\"Vector\"\n                              d=\"M6 21H3C2.46957 21 1.96086 20.7893 1.58579 20.4142C1.21071 20.0391 1 19.5304 1 19V12C1 11.4696 1.21071 10.9609 1.58579 10.5858C1.96086 10.2107 2.46957 10 3 10H6M13 8V4C13 3.20435 12.6839 2.44129 12.1213 1.87868C11.5587 1.31607 10.7956 1 10 1L6 10V21H17.28C17.7623 21.0055 18.2304 20.8364 18.5979 20.524C18.9654 20.2116 19.2077 19.7769 19.28 19.3L20.66 10.3C20.7035 10.0134 20.6842 9.72068 20.6033 9.44225C20.5225 9.16382 20.3821 8.90629 20.1919 8.68751C20.0016 8.46873 19.7661 8.29393 19.5016 8.17522C19.2371 8.0565 18.9499 7.99672 18.66 8H13Z\"\n                              stroke=\"#666666\" stroke-width=\"2\" stroke-linecap=\"round\"\n                              stroke-linejoin=\"round\"><\/path>\n                    <\/g>\n                    <defs>\n                        <clipPath id=\"clip0_604_3418\">\n                            <rect width=\"22\" height=\"22\" fill=\"white\"><\/rect>\n                        <\/clipPath>\n                    <\/defs>\n                <\/svg>\n            <\/i>\n        <\/button>\n        <button\n                class=\"was-this-helpful__button fl-text-sm\"\n                aria-label=\"No\"\n                value=\"no\"\n        >\n            <span class=\"was-this-helpful__button-text fl-text-bold\">No<\/span>\n            <i class=\"was-this-helpful__button-icon\">\n                <svg width=\"22\" height=\"22\" viewBox=\"0 0 22 22\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n                    <g id=\"thumbs-down\" clip-path=\"url(#clip0_604_3423)\">\n                        <path id=\"Vector\"\n                              d=\"M16 0.999995H18.67C19.236 0.989986 19.7859 1.18813 20.2154 1.55681C20.645 1.9255 20.9242 2.43905 21 3V10C20.9242 10.5609 20.645 11.0745 20.2154 11.4432C19.7859 11.8119 19.236 12.01 18.67 12H16M9.00003 14V18C9.00003 18.7956 9.3161 19.5587 9.87871 20.1213C10.4413 20.6839 11.2044 21 12 21L16 12V0.999995H4.72003C4.2377 0.994543 3.76965 1.16359 3.40212 1.47599C3.0346 1.78839 2.79235 2.22309 2.72003 2.7L1.34003 11.7C1.29652 11.9866 1.31586 12.2793 1.39669 12.5577C1.47753 12.8362 1.61793 13.0937 1.80817 13.3125C1.99842 13.5313 2.23395 13.7061 2.49846 13.8248C2.76297 13.9435 3.05012 14.0033 3.34003 14H9.00003Z\"\n                              stroke=\"#666666\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n                    <\/g>\n                    <defs>\n                        <clipPath id=\"clip0_604_3423\">\n                            <rect width=\"22\" height=\"22\" fill=\"white\"\/>\n                        <\/clipPath>\n                    <\/defs>\n                <\/svg>\n            <\/i>\n        <\/button>\n    <\/div>\n    <span class=\"was-this-helpful__taken-action fl-text-sm-bold\"><\/span>\n    <div class=\"was-this-helpful__feedback-container\">\n        <div class=\"was-this-helpful__choose-option-message\" role=\"status\">\n            <p class=\"was-this-helpful__choose-option-message-text\"><\/p>\n        <\/div>\n        <form class=\"was-this-helpful__feedback-form\">\n            <div class=\"was-this-helpful__feedback was-this-helpful__feedback--positive\">\n                <fieldset>\n                    <legend class=\"was-this-helpful__feedback-form-title\" tabindex=\"0\">Why was this helpful?<\/legend>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--understandable\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"positive-feedback\"\n                                value=\"Easy to understand\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--understandable\"\n                        >Easy to understand<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--solved-problem\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"positive-feedback\"\n                                value=\"Solved my problem\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--solved-problem\"\n                        >Solved my problem<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--other\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"positive-feedback\"\n                                value=\"Other\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--other\"\n                        >Other<\/label>\n                    <\/div>\n                <\/fieldset>\n            <\/div>\n            <div class=\"was-this-helpful__feedback was-this-helpful__feedback--negative\">\n                <fieldset>\n                    <legend class=\"was-this-helpful__feedback-form-title\" tabindex=\"0\">Why was this not helpful?<\/legend>\n                    <div class=\"was-this-helpful__choose-option-message\" role=\"status\">\n                        <p class=\"was-this-helpful__choose-option-message-text\"><\/p>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--missing-info\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Missing Information\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--missing-info\"\n                        >Missing the information I need<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--complicated\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Too complicated\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--complicated\"\n                        >Too complicated \/ too many steps<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--dated\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Out of date\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--dated\"\n                        >Out of date<\/label>\n                    <\/div>\n                    <div class=\"fl-radio-button-field fl-flex was-this-helpful__feedback-form-title\">\n                        <input\n                                id=\"was-this-helpful__radio-button--negative-other\"\n                                class=\"fl-radio-button-field-input\"\n                                type=\"radio\"\n                                name=\"negative-feedback\"\n                                value=\"Other\"\n                        >\n                        <label\n                                class=\"fl-radio-button-field-label fl-text-sm was-this-helpful__radio-label\"\n                                for=\"was-this-helpful__radio-button--negative-other\"\n                        >Other<\/label>\n                    <\/div>\n                <\/fieldset>\n            <\/div>\n            <div class=\"was-this-helpful__form-buttons-container\">\n                <button\n                    class=\"was-this-helpful__feedback-button was-this-helpful__feedback-button--positive at-feedback-submit fl-button secondary\"\n                    type=\"submit\"\n                >\n                    <span class=\"fl-button-content\">Submit<\/span>\n                    <i\n                        class=\"fa fa-angle-right medium\"\n                        aria-hidden=\"true\"\n                    ><\/i>\n                <\/button>\n                <button\n                    class=\"was-this-helpful__feedback-button was-this-helpful__feedback-button--cancel fl-button primary disabled\"\n                    type=\"reset\"\n                >\n                    <span class=\"fl-button-content\">Cancel<\/span>\n                    <i\n                        class=\"fa fa-times-circle medium\"\n                        aria-hidden=\"true\"\n                    ><\/i>\n                <\/button>\n            <\/div>\n        <\/form>\n    <\/div>\n    <div class=\"was-this-helpful__thank-you-message\" role=\"status\">\n        <i class=\"was-this-helpful__thank-you-message-icon fa fa-check\"><\/i>\n        <p class=\"was-this-helpful__thank-you-message-text\" aria-live=\"polite\"><\/p>\n    <\/div>\n<\/div>\n\n\n    <\/div>\n    \n    <div class=\"fl-section-sidebar\">\n        <div class=\"fl-editors-summary\" data-testid=\"fl-editors-summary\">\n    \n    <div class=\"fl-editors-summary-content\" data-testid=\"fl-editors-summary-content\">\n                    <h2>Can I Solve This on My Own or Do I Need an Attorney?<\/h2>\n                <div class=\"fl-editors-summary-content-main\" data-testid=\"fl-editors-summary-content-main\">\n            \n        <\/div>\n        <ul class=\"fl-list-style-none\">\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    You may need a certified public accountant (CPA), enrolled agent (EA), or a tax attorney for your tax issues or IRS concerns\n\n                <\/li>\n                            <li data-testid=\"fl-editors-summary-content-item\">\n                    <i class=\"fa fa-check medium fl-editors-summary-content-item-icon\" aria-hidden=\"true\"><\/i>\n                    Complex tax cases (such as back taxes, criminal tax matters, tax litigation, or serious issues with the IRS) may need the support of an attorney\n\n                <\/li>\n                    <\/ul>\n                    <div class=\"fl-editors-summary-content-description\" data-testid=\"fl-editors-summary-content-description\">\n                <p>Tax issues and IRS matters can be challenging. A tax attorney has advanced training to offer tailored advice to resolve complicated tax situations.<\/p>\n\n            <\/div>\n                            <div class=\"fl-editors-summary-content-link fl-flex\" data-testid=\"fl-editors-summary-content-link\">\n                <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                <p class=\"find-attorney\">\u00a0<a href=\"https:\/\/lawyers.findlaw.com\/taxation-law\/#USER_GEO\/?fli=esum:FL47\" title=\"Tax Law Attorney Directory\" target=\"_blank\" rel=\"noopener\">Find a local attorney<\/a><\/p>\n\n            <\/div>\n            <\/div>\n<\/div>\n\n\n<div class=\"email-subscription fl-mb30\">\n    <div class=\"email-subscription-header\">\n        <div class=\"email-subscription-header-content\">\n            <h3 class=\"fl-callout-sm fl-no-margin\">Stay Up-to-Date With How the Law Affects Your Life<\/h3>\n        <\/div>\n        <div class=\"email-subscription-header-image fl-flex fl-items-end\">\n            <img decoding=\"async\"\n                src=\"https://www.findlaw.com/static/c/images\/images\/w_1200,c_limit,dpr_auto\/f_auto,q_auto:eco\/v1745902396\/ability-law\/wp-prod\/general-components-subscribe-module-Image-subscribeModule_1\/general-components-subscribe-module-Image-subscribeModule_1.png?_i=AA\"\n                alt=\"\"\n                loading=\"lazy\"\n            \/>\n        <\/div>\n    <\/div>\n\n    <div class=\"email-subscription-content fl-flex fl-flex-wrap\">\n        <div class=\"email-subscription-content-text fl-mb25\">\n            <h4 class=\"fl-no-margin\">Enter your email address to subscribe<\/h4>\n        <\/div>\n\n        <form class=\"email-subscription-content-form\">\n            <input type=\"hidden\" name=\"distributionList\" value=\"latl\" \/>\n            <label for=\"email-subscription-content-form-group-input\" class=\"fl-text-sm-bold\">Email (Required)<\/label>\n            <div class=\"email-subscription-content-form-group\">\n                <input id=\"email-subscription-content-form-group-input\" name=\"email\" autocomplete=\"email\"\/>\n                <button type=\"submit\" aria-label=\"Submit\">\n                    <i class=\"fa fa-angle-right\" aria-hidden=\"true\"><\/i>\n                <\/button>\n            <\/div>\n            <p class=\"email-subscription-content-form-success subscribe-success-message fl-text-sm-bold\" aria-hidden=\"true\" role=\"status\">Thank you for subscribing!<\/p>\n            <p class=\"email-subscription-content-form-error subscribe-error-message fl-text-sm-bold\" role=\"alert\" aria-hidden=\"true\"><\/p>\n\n            <div id=\"email-subscription-content-form-recaptcha\" class=\"email-subscription-content-form-recaptcha subscribe-recaptcha\"\n                data-sitekey=\"0x4AAAAAAABGBEkK9kEeKxO-\"><\/div>\n        <\/form>\n\n        <div class=\"email-subscription-content-footer fl-text-sm\">\n            <p><a href=\"https:\/\/newsletters.findlaw.com\/\" target=\"_blank\" rel=\"noopener\">Learn more about FindLaw\u2019s newsletters<\/a>, including our terms of use and privacy policy.<\/p>\n\n        <\/div>\n    <\/div>\n<\/div>\n<div class=\"general-list\">\n    <h3>Helpful Links<\/h3>\n    <ul class=\"fl-list fl-no-margin\">\n                                    <li class=\"fl-list-item fl-flex\">\n                    <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                    <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/tax\/federal-taxes.html\">\n                        Federal Taxes\n                    <\/a>\n                <\/li>\n                                                <li class=\"fl-list-item fl-flex\">\n                    <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                    <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/tax\/tax-laws-forms.html\">\n                        Tax Laws and Forms\n                    <\/a>\n                <\/li>\n                                                <li class=\"fl-list-item fl-flex\">\n                    <i class=\"fa fa-angle-right medium\" aria-hidden=\"true\"><\/i>\n                    <a class=\"fl-list-item-link\" href=\"https:\/\/www.findlaw.com\/tax\/tax-problems-audits.html\">\n                        Tax Problems and Audits\n                    <\/a>\n                <\/li>\n                        <\/ul>\n<\/div>\n\n    <div class=\"popularDirectory\">\n        <div class=\"general-popular-directory \">\n            <div class=\"general-popular-directory-title\">\n                <h3>Attorney Directory<\/h3>\n            <\/div>\n            <ul>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/tax-increment-financing\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">Tax Increment Financing Attorney<\/a><\/li>\n                                    <li><a href=\"https:\/\/lawyers.findlaw.com\/taxation-law\/?fli=dcta\" target=\"_blank\" rel=\"noopener\">Tax Law Attorney<\/a><\/li>\n                            <\/ul>\n        <\/div>\n    <\/div>\n\n\n    <\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>FindLaw explains IRS tax filing statuses, including single, married, and head of household. Learn how your status affects tax deductions and credits.<\/p>\n","protected":false},"author":41135,"featured_media":0,"parent":353938,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"app\/Http\/Controllers\/Templates\/ArticleWithBreadcrumbsController.php","meta":{"_acf_changed":false,"_stopmodifiedupdate":true,"_modified_date":"","_autodraft_ids":[],"_cloudinary_featured_overwrite":false,"_sb_is_suggestion_mode":false,"_sb_show_suggestion_boards":false,"_sb_show_comment_boards":false,"_sb_suggestion_history":"","_sb_update_block_changes":"","_is_real_time_mode":false,"_realtime_collaborators":"","footnotes":"","cf_checklist_status":[]},"categories":[2746],"tags":[],"state_laws_tags":[],"flmsa":[],"class_list":["post-353942","page","type-page","status-publish","hentry","category-tax"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/353942","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/users\/41135"}],"replies":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/comments?post=353942"}],"version-history":[{"count":1,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/353942\/revisions"}],"predecessor-version":[{"id":399958,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/353942\/revisions\/399958"}],"up":[{"embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/pages\/353938"}],"wp:attachment":[{"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/media?parent=353942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/categories?post=353942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/tags?post=353942"},{"taxonomy":"state_laws_tags","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/state_laws_tags?post=353942"},{"taxonomy":"flmsa","embeddable":true,"href":"https:\/\/www.findlaw.com\/law-api\/wp-json\/wp\/v2\/flmsa?post=353942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}