Married taxpayers may reduce their tax liability by using filing status 3 or 4.
STATUS 1. Use if you were unmarried, divorced, or legally separated on December 31, and you do not qualify for any other filing status.
STATUS 2. (a) You were married on December 31, or (b) Your spouse died during the tax year and you did not remarry during the year. If your spouse died during the tax year and had income, you can also file status 3 or 4.
STATUS 3. If you are married and want to file separately on one form.
STATUS 4. If you and your spouse file separately on two separate forms.
STATUS 5. If you are filing as head of household for federal income tax purposes.
STATUS 6. If you meet the requirements for qualifying widow(er) for federal income tax purposes.