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Instructions for Form 1040-EZ

What Filing Status Can You Use?

For Use in Tax Year 2014
For Use in Tax Year 2014
Use this filing status if any of the following was true on December 31, 2014.
Married filing jointly.
For Use in Tax Year 2014
Use this filing status if any of the following apply.
If you and your spouse file jointly, report your combined income and deduct your combined allowable expenses on one return. You can file a joint return even if only one of you had income or if you did not live together all year. However, both of you 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.
Same-sex marriage.
For Use in Tax Year 2014
For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. The term spouse includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. For more details, see Pub. 501.
Joint and several tax liability.
For Use in Tax Year 2014
If you file a joint return, both you and your spouse are generally responsible for the tax and interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. Or, if one spouse does not report the correct tax, both spouses may be responsible for any additional taxes assessed by the IRS. You may want to file separately if:
If you want to file separately, you must use Form 1040A or 1040. You cannot use Form 1040EZ. See Innocent spouse relief in Section 5, later.