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FILING STATUS - OVERVIEW
The tax rates applicable to individuals for a taxable year
are determined
by reference to the taxpayer's filing status. There are four tax rate
schedules for individuals: single, head of household, married persons
filing separate returns, and married persons filing joint returns.
A taxpayer's correct marital status is necessary in order to determine the
taxpayer's correct filing status and tax liability. Indeed, it has been
held in the context of a criminal matter -- filing a false return, Code
Section 7206(1) -- that correct filing status can be a material element
necessary to obtain a conviction. United States v. Scarberry, 208 F.3d
228 (10th Cir. 2000), cert. denied, Dkt. No. 99-9852 (S.Ct. Oct. 2,
2000).
In general, if the applicable statute of limitations is still open, a
taxpayer may amend a previously filed incorrect tax return to correct and
claim his or her proper filing status. Thus, for example, if in a later
year, a single taxpayer discovers that she could have claimed "head of
household" status instead of "single," an amended individual income tax
return, Form 1040X, must be filed. In this example, it would in all
likelihood be financially advantageous to do so; however, this is not
always the case.
A taxpayer's filing status can be retroactively amended, if appropriate,
with one major exception. Married taxpayers who previously filed as
married filing separate returns may join together and file jointly,
however, the reverse is not possible, a previously filed joint return
cannot be later separated. This is because the liability on a joint return
is joint and several and the Code will not release either party from that
potential liability. For the special rules applicable to an "innocent"
spouse.
    
  
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