Posted on February 10, 2005 at 17:13:19:
Given that you must file an income tax return, there are options about how to file. Single individuals generally file as individuals (more about that later). And married couples usually do better when they file a joint tax return.
But sometimes it pays for couples to file separately if one spouse has large medical bills, casualty losses or miscellaneous deductions; more will be deductible when the adjusted gross income (AGI) reflects only one income. And filing separately may pay if one spouse has a high income where personal exemptions and itemized deductions phase out, and the other’s income is below.
Some single taxpayers can use lower tax rates as head of household. To qualify, the individual must pay more than half the cost of maintaining a residence fro an unmarried child or grandchild (even if not supporting them) or support a relative in his or her home or dependent parents elsewhere.