Federal Income Tax Filing Status and Issues for Tax Year 2022

There are five filing statuses available to individuals when they file their 2022 federal income tax returns. The filing statuses are: (1) Single; (2) Married Filing Jointly (MFJ); (3) Married Filing Separately (MFS); (4) Head of Household (HOH); and (5) Qualifying Surviving Spouse (QSS).

Each of these filing statuses is discussed and explained in this column.

Single Filing Status

An individual is single if unmarried or separated for a spouse (either by divorce or a separate maintenance decree) as of December 31, 2022. A widow(er) whose spouse died before January 1,2022 files as single for tax year 2022 unless he or she meets the tests to file as a qualifying surviving spouse.

Married Filing Jointly (MFJ)

Individuals may file married filing jointly (MFJ) for the year 2022 if on December 31, 2022 they are: (1) Married and living together; (2) Married and living apart, but not legally separated or divorced; (3) Separated under an interlocutory (not final) divorce decree; or (4) Living together in a common-law marriage, if common-law marriage is recognized in the state where they currently reside or in the state where the marriage began.

Some issues associated with married filing jointly:

• If one spouse died anytime during 2022, then the surviving spouse is considered married for the entire year for filing purposes. The following example illustrates:

Example 1. William was married to Cynthia and they always filed their federal income tax returns as married filing jointly. Cynthia died on January 5, 2022. William can file his 2022 federal income tax return as married filing jointly. But starting in 2023 William will have to file his federal income taxes as single.

• If a spouse dies during the year and the surviving spouse has at least one child who can be claimed as a dependent, then the surviving spouse can file aa a qualifying surviving spouse (formerly called qualifying widow/widower) for each of the two years after the year of death in which at least one child can be claimed as a dependent. The following example illustrates:

Example 2. Benny was married to Andrea, and they have three children under the age of 18. Benny died suddenly on May 18, 2022. Andrea can file her 2022 federal income tax return as married filing jointly. She will be able to file her 2023 and 2024 federal income tax returns as a qualifying survivor spouse because she will have at least one dependent child for 2023 and 2024.

• If a spouse is unable to sign the income tax return because of illness or injury, the other spouse may sign the spouse’s name in the spouse’s name line, followed by the words; “By (other spouse’s name), husband (or wife).

• If spouse is mentally incompetent and the other spouse is signing as the spouse’s guardian, then the other spouse can sign the tax return on behalf of the mentally incompetent spouse.

Married Filing Separately (MFS)

An individual married at year end can elect to file married filing separately (MFS). But there are certain disadvantages of filing as married filing separate that married should be aware of, as shown in the following table:

Disadvantages of Married Filing Separately

Reasons to File Married Filing Separately

There may be reasons a married individual may want to file as married filing separately including:

• No joint liability. Each spouse who signs a joint tax return is responsible for the accuracy of the return as well as the payment of the tax. A spouse who files separately is not responsible for reporting income or paying tax on items attributable to the other spouse.

• Some spouses pay less tax filing separately. Spouses with equal incomes will generally owe the same amount of federal income tax with either filing status (MFJ or MFS) unless one spouse has significant medical expenses or casualty losses subject to a percentage limitation based on adjusted gross income (AGI). A couple in this situation may pay less tax by filing MFS because these expenses are limited by the AGI of only one spouse. A couple will generally pay less federal income tax filing MFJ if one spouse has significantly higher income than the other spouse.

Head of Household (HOH)

To qualify as head of household (HOH for 2022,) an individual must meet all of the following tests:

• The individual is not married at the end of the year (December 31)

• The individual paid more than half the cost of keeping up his or her home

• The home was the principal residence for more than half of 2022 of either the following:

(1) The individual’s qualifying child; or

(2) The individual’s qualifying relative who is also the individual’s tax dependent, and

• The individual is a US citizen or resident during the entire 2022 tax year.

A married individual who is a US citizen or resident during all of 2022 can file as HOH if all of the following tests are met:

• The individual files a separate return

• The individual paid more than half the cost of keeping up his or her home during 2022

• The individual’s spouse did not live in the home during the last six months of 2022, and

• The individual’s home was the main home for more than half of 2022 of his or her child or stepchild, adopted or foster child. The child must be a dependent or would be a dependent except that the parent released the exemption to the noncustodial parent.

Qualifying Surviving Spouse

In order for an individual to file as a qualifying surviving spouse for 2022, all of the following tests must be met:

• The individual’s spouse died in 2020 or 2021

• The individual was entitled to file a joint return for the year the spouse died

• The individual did not remarry before January 1, 2023

• The individual paid more than half the cost of keeping up his or her home, and

• The individual’s home was the main home for the entire year of the individual’s dependent child or stepchild (but not a foster child).