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IRS.gov Website
Instructions for Form 1040-EZ
taxmap/instr/i1040ez-011.htm#en_us_publink12063zd0e854

What Filing Status Can You Use?(p5)

rule
taxmap/instr/i1040ez-011.htm#en_us_publink12063zd0e864
Single. (p5)
rule
Use this filing status if any of the following was true on December 31, 2013.
taxmap/instr/i1040ez-011.htm#en_us_publink12063zd0e893
Married filing jointly. (p5)
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.
taxmap/instr/i1040ez-011.htm#en_us_publink1000311231
Same-sex marriage.(p5)
rule
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.
taxmap/instr/i1040ez-011.htm#en_us_publink12063zd0e929
Joint and several tax liability.(p5)
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 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.