Tax planning includes determining filing status

Single or married? Kids or no kids? These are just a couple of questions that will help someone determine their tax filing status. Taxpayers usually only think about their filing status when filing their returns. However, this is something to think about all year, especially if it changes.

A taxpayer’s filing status is used to determine their:
•Filing requirements
•Standard deduction
•Eligibility for certain credits
•Correct amount of tax



Changes to family life may affect someone’s tax situation. These changes include:
•Marriage
•Divorce
•Birth of a new baby
•Adoption of a child
•Death

Typically, a taxpayer’s status on December 31 applies to the entire year for tax purposes. For example, if someone gets married late in the year, for tax purposes they’re considered married for the entire year.

(Source of quote)
IRS Tax Tip 2019-98, July 24, 2019

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Edited by

Office T.Professional

米国税理士 小野　知史（Tomofumi Ono）

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