1.3 Filing Status

1. Tax Rate Schedule and Tax Calculation

There are seven tax brackets applicable to individual taxpayers:
10%, 12%, 22%, 24%, 32%, 35%, and 37% (2019).

2. Filing Status

1) MFJ: Married Filing Jointly (Joint Return)

Not divorced or legally separated
(!) If one spouse dies during the taxable year, a joint return may be filed.

2) MFS: Married Filing Separately (Separate Return)

3) Single

4) Qualifying Widow(er) (Surviving Spouse)

Two taxable years following the year of death of the spouse
(a) Has not remarried at year-end
(b) Was qualified to file a joint return in the year of death
(c) Maintain principal residence for a dependent child for the whole year

5) Head of Household

(a) The individual is not married, is legally separated, or is married and has lived apart from the spouse for the last six months
(b) U.S. citizen or resident
(c) Maintain as a household for more than half-year is the principal residence of a dependent relative, child, or parent.