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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-011.htm#TXMP23704d4d

What Filing Status Can You Use?(p6)

rule
taxmap/instr/i1040ez-011.htm#TXMP626ab690
Single.(p6)
rule
Use this filing status if any of the following was true on December 31, 2010.
taxmap/instr/i1040ez-011.htm#TXMP0c427ef6
Married filing jointly.(p6)
rule
Use this filing status if any of the following apply.
For federal tax purposes, a marriage means only a legal union between a man and a woman as husband and wife. A husband and wife filing jointly report their combined income and deduct their combined allowable expenses on one return. A husband and wife can file a joint return even if only one had income or if they did not live together all year. However, both persons must sign the return. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return.
taxmap/instr/i1040ez-011.htm#TXMP02666ce7
Joint and several tax liability.(p6)
rule
If you file a joint return, both you and your spouse are generally responsible for the tax and any interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. However, see Innocent spouse relief on page 22.