You can check the box on line 1 if any of the following was true on December 31, 2014.
- You were never married.
- You were legally separated according to your state law under a decree of divorce or separate maintenance. But if, at the end of 2014, your divorce was not final (an interlocutory decree), you are considered married and cannot check the box on line 1.
- You were widowed before January 1, 2014, and did not remarry before the end of 2014. But if you have a dependent child, you may be able to use the qualifying widow(er) filing status. See the instructions for line 5.