According to Turbo Tax, if the taxpayer is single and never married or legally separated, the filing status of single can be claimed on the tax return. If multiple filing status apply, choose the status that yields the lower tax, Turbo Tax advises.
Turbo Tax explains, the federal filing status informs the Internal Revenue Service, also known as the IRS, as to the exemptions, credits, and deduction due to the taxpayer on the tax return. Determining the correct filing status ensures the taxpayer is given all applicable deduction, which lowers the taxable obligation to the IRS.
The filing status claimed is determined by the taxpayers legal martial status as of the last day of the year, notes Turbo Tax.