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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-010.htm#en_us_publink12063zd0e854

What Filing Status Can You Use?(p6)

rule
taxmap/instr/i1040ez-010.htm#en_us_publink12063zd0e864
Single. (p6)
rule
Use this filing status if any of the following was true on December 31, 2015.
taxmap/instr/i1040ez-010.htm#en_us_publink12063zd0e893
Married filing jointly. (p6)
rule
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.
For information about marital status, see Pub. 501.
taxmap/instr/i1040ez-010.htm#en_us_publink12063zd0e929
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 interest or penalties due on the return. This means that if one spouse doesn't pay the tax due, the other may have to. Or, if one spouse doesn't 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.