Filing Requirement

Common Law Marriage
A taxpayer is considered married if, at the end of the tax year, he is in a common law marriage that is recognized in the state where the couple is residing, or was at the time recognized by the state where the common law marriage began.

AGE
Taxpayers are considered to be age 65 on the day before 65th birthdays.

Example:
Jacob Martin's 65th birthday is January 1, 2007; for tax purposes, he is considered age 65 for the 2006 tax year.

The age of a person who dies during the year is determined as of the date of death.

For federal income tax purposes, there are five filing statuses:

1. Single;
2. Married filing jointly;
3. Married filing separately;
4. Head of household; and
5. Qualifying widow(er)