Video Transcript

Now we are going to talk about filing status specifically single and married filing jointly. You are considered single if on December 31, 2007, you were never married or you were legally separated according to your state law under decree or divorce or separate maintenance or you were widowed before January 31, 2007 and did not remarry before the end of 2007. You can file married filing jointly if you were married at the end of 2007 even if you did not live together at the end of the year. If your spouse died in 2007 and you did not remarry or if you were married at the end of 2007 and your spouse died in 2008 before you filed your 2007 return. For tax purposes, marriage only means a legal union between man and a woman as a husband and wife. The husband and wife filing jointly report their combined income and deduct their combined allowable expenses on one return. They can file a joint return even if only one had income or if they did not live together all year. However, most persons must sign a return. Once you file a joint return, you cannot choose to file separate returns for that year after the due date of the return. If you file a joint return, both you and your spouse are generally responsible for the tax and any interest and penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to pay. Non-resident aliens and dual status aliens, generally a husband and a wife cannot file a joint return if either spouse is a non-resident alien at any time during the year. However if you were a non-resident alien or dual status alien and you were married to a US citizen or resident alien at the end of 2007, you may elect to be treated as a resident alien and file a joint return. For most people who are married, filing a joint return is the only way to go because that would generally save you the most money.