The IRS requires that you identify your tax status in one of five ways: single, married filing jointly, married filing separately, head of household, or qualifying widow(er) with dependent child. In every case, your filing status refers to your situation on the last day of the tax year.

• Your filing status can be single if, on the last day of the tax year, you are unmarried or legally separated.
• Your status can be married filing jointly if you and your spouse report your incomes on one tax return. You are both required to sign the return.
• If you are married, you and your spouse may choose married filing separately if it reduces your tax bill. You and your spouse file separate returns and are each responsible for your own taxes.
• Head of household is a special status that is taxed at a lower rate. You may be able to file as head of household if you are single or legally separated on the last day of the tax year. You must also have paid more than half the cost of keeping up a home for the year, and a "qualifying person," such as a child, must have lived with you in the home for more than half the year.
• Qualifying widow(er) with dependent child status may apply if your spouse died in either of the preceding two tax years, you have a dependent child, and you meet certain other requirements.

If you decide to submit your return using paper and pencil, you will have to determine the specific forms that are appropriate in your situation. If you use a computer to prepare your tax return, the software will complete the forms you’ll submit. Either way, you need to understand the forms the IRS requires in your situation.

Everyone must file the basic tax Form 1040 (or 1040EZ or 1040A). Descriptions of these forms appear below. Depending on the type and amount of income you report and the deductions you take, you may need to file additional forms. The list below describes additional forms (called schedules) filers use most commonly with the 1040.

• 1040. Everyone can use this form to report all types of income. You must use this form if your taxable income is more than $100,000 and if you itemize deductions instead of taking the standard deduction. The standard deduction is the amount the government allows each person to claim instead of itemizing deductions. The amount changes annually and is listed in tax form booklets.
• 1040 EZ. You will use this form if you:
  • Are single or married filing jointly
  • Have no dependents
  • You and your spouse are under 65 and not blind
  • Your taxable income (which can only be from certain sources) is less than $100,000
  • Your earned taxable interest is $1,500 or less, and • You do not itemize deductions.
• 1040A. You may be able to use this form if your taxable income is less than $100,000 and you do not itemize deductions,
  but you have some adjustments such as retirement contributions or child tax credit.

Get All Your Tax Information Together
If you gather the right information, you’ll save time and won’t have to search for a missing document in the middle of preparing your return. Here’s what you’ll need:

• Social Security numbers for yourself, your spouse (if filing jointly), and any dependents.
• W-2 forms from all employers for yourself and your spouse (if filing jointly): W-2 forms are wage/tax statements you receive from your employer.W-2s detail all income earned during the tax year and itemize taxes withheld by your employer. You should receive a W-2 from every employer by January 31 of each year, for income earned the previous year. If you do not receive a W-2 form by the first week in February, contact your employer. It is your responsibility to obtain records of all your earnings.
• 1099 forms you received for dividends, retirement, or other income: Generally, banks, mutual funds and other investment firms provide 1099 forms that show dividends and interest earned over the course of the previous year. You might also receive a 1099 to report money paid to you if you worked as an independent contractor. Interest and other income listed on these 1099 forms must be reported. Again, you are responsible for obtaining and reporting earnings listed on all 1099s.
• Receipts for expenses for itemized deductions you record on Schedule A, e.g., for clothes given to the Goodwill charity.
• Bank account numbers if you want a fast refund, or to pay electronically.
• Adjusted gross income for the prior tax year (you may need this if you file electronically.)

Tips for Avoiding Errors
People are human and make mistakes—the IRS knows this. If you prepare your forms manually, you may avoid errors if you are aware of the most common ones. They include:

• An incorrect Social Security Number.
• Incorrect math.
• No signature or, if you’re filing jointly, only one signature.
• Failure to include W-2s.

Avoid mistakes by:

• Preparing your return using a computer.
• Filing your return electronically. See e-file on page 6.
• Choosing direct deposit for your refund.
• Making payments by Electronic Withdrawal, or by debit or credit card.
• If you use a tax professional, asking them to e-file your return.

Other areas prone to error are deductions for travel and entertainment, deductions for a home office and capital gains and losses.

If you do make a mistake—minor or otherwise—you should amend your return by filing a 1040X. Errors on a tax return can increase your chances of being audited, so check your return carefully.