<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:Wingdings;
panose-1:5 0 0 0 0 0 0 0 0 0;}
@font-face
{font-family:"MS Gothic";
panose-1:2 11 6 9 7 2 5 8 2 4;}
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:"Malgun Gothic";
panose-1:2 11 5 3 2 0 0 2 0 4;}
@font-face
{font-family:"\@Malgun Gothic";
panose-1:2 11 5 3 2 0 0 2 0 4;}
@font-face
{font-family:"\@MS Gothic";
panose-1:2 11 6 9 7 2 5 8 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
h1
{mso-style-priority:9;
mso-style-link:"Heading 1 Char";
margin-top:12.0pt;
margin-right:0in;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
page-break-after:avoid;
font-size:16.0pt;
font-family:"Calibri Light",sans-serif;
color:#2E74B5;
font-weight:normal;}
h2
{mso-style-priority:9;
mso-style-link:"Heading 2 Char";
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:18.0pt;
font-family:"Times New Roman",serif;
font-weight:bold;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#954F72;
text-decoration:underline;}
p
{mso-style-priority:99;
margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
span.Heading2Char
{mso-style-name:"Heading 2 Char";
mso-style-priority:9;
mso-style-link:"Heading 2";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;}
span.EmailStyle19
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:#1F497D;}
span.Heading1Char
{mso-style-name:"Heading 1 Char";
mso-style-priority:9;
mso-style-link:"Heading 1";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
/* List Definitions */
@list l0
{mso-list-id:51737292;
mso-list-template-ids:-1479665712;}
@list l0:level1
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l0:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
@list l0:level3
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level4
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level5
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level6
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level7
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level8
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l0:level9
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l1
{mso-list-id:737365152;
mso-list-template-ids:-1089595122;}
@list l2
{mso-list-id:1266383867;
mso-list-template-ids:1378524484;}
@list l2:level1
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l2:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
@list l2:level3
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l2:level4
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l2:level5
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l2:level6
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l2:level7
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l2:level8
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l2:level9
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l3
{mso-list-id:1301769390;
mso-list-template-ids:1577089424;}
@list l3:level1
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l3:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
@list l3:level3
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l3:level4
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l3:level5
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l3:level6
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l3:level7
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l3:level8
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l3:level9
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l4
{mso-list-id:1706325862;
mso-list-template-ids:-1230061714;}
@list l4:level1
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l4:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
@list l4:level3
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l4:level4
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l4:level5
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l4:level6
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l4:level7
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l4:level8
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l4:level9
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l5
{mso-list-id:1997953671;
mso-list-template-ids:2140850742;}
@list l5:level1
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Symbol;}
@list l5:level2
{mso-level-number-format:bullet;
mso-level-text:o;
mso-level-tab-stop:1.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:"Courier New";
mso-bidi-font-family:"Times New Roman";}
@list l5:level3
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:1.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l5:level4
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l5:level5
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:2.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l5:level6
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l5:level7
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:3.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l5:level8
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.0in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
@list l5:level9
{mso-level-number-format:bullet;
mso-level-text:;
mso-level-tab-stop:4.5in;
mso-level-number-position:left;
text-indent:-.25in;
mso-ansi-font-size:10.0pt;
font-family:Wingdings;}
ol
{margin-bottom:0in;}
ul
{margin-bottom:0in;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#0563C1" vlink="#954F72">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/eight-facts-about-filing-status#content"><span style="color:#336699;text-decoration:none">Skip Navigation</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><a href="https://www.irs.gov/"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#336699;text-decoration:none"><img border="0" width="105" height="36" id="Picture_x0020_1" src="cid:image001.png@01D270D2.775A5EE0" alt="IRS Logo"></span></a><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
<div style="mso-element:para-border-div;border:none;border-left:solid white 1.0pt;padding:0in 0in 0in 0in;background:white;margin-left:-.25in;margin-right:0in">
<p class="MsoNormal" style="margin-left:.25in;text-indent:-.25in;mso-list:l0 level1 lfo1;background:white;border:none;padding:0in">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#336699;background:white">Subscriptions
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
</div>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/subscribe-to-irs-guidewire"><span style="color:#336699;text-decoration:none">IRS Guidewire</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/subscribe-to-irs-newswire"><span style="color:#336699;text-decoration:none">IRS Newswire</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/tax-professionals/e-file-providers-partners/subscribe-to-quick-alerts"><span style="color:#336699;text-decoration:none">QuickAlerts</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/join-e-news-for-tax-professionals"><span style="color:#336699;text-decoration:none">e-News for Tax Professionals</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/subscribe-to-irs-tax-tips"><span style="color:#336699;text-decoration:none">IRS Tax Tips</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/e-news-subscriptions-2"><span style="color:#336699;text-decoration:none">More</span></a><o:p></o:p></span></p>
<div style="mso-element:para-border-div;border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 0in;background:white;margin-left:-.25in;margin-right:0in">
<p class="MsoNormal" style="margin-left:.25in;text-indent:-.25in;mso-list:l0 level1 lfo1;background:white;border:none;padding:0in">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#336699;background:white">Language
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
</div>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/spanish"><span style="color:#336699;text-decoration:none">Español</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/chinese"><span style="font-family:"MS Gothic";color:#336699;text-decoration:none">中文</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/korean"><span style="font-family:"Malgun Gothic",sans-serif;color:#336699;text-decoration:none">한국어</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/vietnamese"><span style="color:#336699;text-decoration:none">TiếngViệt</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/russian"><span style="color:#336699;text-decoration:none">Pусский</span></a><o:p></o:p></span></p>
<div style="mso-element:para-border-div;border-top:none;border-left:solid #CCCCCC 1.0pt;border-bottom:none;border-right:solid white 1.0pt;padding:0in 0in 0in 0in;background:white;margin-left:-.25in;margin-right:0in">
<p class="MsoNormal" style="margin-left:.25in;text-indent:-.25in;mso-list:l0 level1 lfo1;background:white;border:none;padding:0in">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#336699;background:white">Information For...
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
</div>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/individuals"><span style="color:#336699;text-decoration:none">Individuals</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/businesses"><span style="color:#336699;text-decoration:none">Businesses</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/charities-non-profits"><span style="color:#336699;text-decoration:none">Charities & Non-Profits</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/government-entities"><span style="color:#336699;text-decoration:none">Government Entities</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/for-tax-pros"><span style="color:#336699;text-decoration:none">Tax Professionals</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/retirement-plans"><span style="color:#336699;text-decoration:none">Retirement Plans</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:0in;text-indent:-.25in;mso-list:l0 level2 lfo1;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/tax-exempt-bonds"><span style="color:#336699;text-decoration:none">Tax Exempt Bonds</span></a><o:p></o:p></span></p>
<div style="mso-element:para-border-div;border:none;border-bottom:solid windowtext 1.0pt;padding:0in 0in 1.0pt 0in">
<p class="MsoNormal" align="center" style="text-align:center;border:none;padding:0in">
<span style="font-size:8.0pt;font-family:"Arial",sans-serif">Top of Form<o:p></o:p></span></p>
</div>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Enter Search Term(s):
<a href="http://find.irs.gov/search/advanced?affiliate=IRS" title="Advanced Search Link">
<span style="color:#336699;text-decoration:none">Advanced</span></a> <o:p></o:p></span></p>
<div style="mso-element:para-border-div;border:none;border-top:solid windowtext 1.0pt;padding:1.0pt 0in 0in 0in">
<p class="MsoNormal" align="center" style="text-align:center;border:none;padding:0in">
<span style="font-size:8.0pt;font-family:"Arial",sans-serif">Bottom of Form<o:p></o:p></span></p>
</div>
<p class="MsoNormal" style="margin-left:15.0pt;text-indent:-.25in;mso-list:l2 level1 lfo2;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/filing"><span style="color:#336699;text-decoration:none">Filing</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:15.0pt;text-indent:-.25in;mso-list:l2 level1 lfo2;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/payments"><span style="color:#336699;text-decoration:none">Payments</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:15.0pt;text-indent:-.25in;mso-list:l2 level1 lfo2;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/refunds"><span style="color:#336699;text-decoration:none">Refunds</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:15.0pt;text-indent:-.25in;mso-list:l2 level1 lfo2;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/credits-deductions"><span style="color:#336699;text-decoration:none">Credits & Deductions</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:15.0pt;text-indent:-.25in;mso-list:l2 level1 lfo2;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/news-events"><span style="color:#336699;text-decoration:none">News & Events</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:15.0pt;text-indent:-.25in;mso-list:l2 level1 lfo2;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/forms-pubs"><span style="color:#336699;text-decoration:none">Forms & Pubs</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:15.0pt;text-indent:-.25in;mso-list:l2 level1 lfo2;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/help-resources"><span style="color:#336699;text-decoration:none">Help & Resources</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:15.0pt;text-indent:-.25in;mso-list:l2 level1 lfo2;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/for-tax-pros"><span style="color:#336699;text-decoration:none">for Tax Pros</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-top:11.25pt;background:white"><b><span style="font-family:"Arial",sans-serif;color:black">News Essentials</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l4 level1 lfo3;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/whats-hot"><span style="font-size:12.0pt;color:#336699;text-decoration:none">What's Hot</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l4 level1 lfo3;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/newsroom/news-releases-for-current-month"><span style="font-size:12.0pt;color:#336699;text-decoration:none">News Releases</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l4 level1 lfo3;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/irs-the-basics"><span style="font-size:12.0pt;color:#336699;text-decoration:none">IRS - The Basics</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l4 level1 lfo3;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/irs-guidance"><span style="font-size:12.0pt;color:#336699;text-decoration:none">IRS Guidance</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l4 level1 lfo3;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/irs-media-relations-office-contact-number"><span style="font-size:12.0pt;color:#336699;text-decoration:none">Media Contacts</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l4 level1 lfo3;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/facts-figures"><span style="font-size:12.0pt;color:#336699;text-decoration:none">Facts & Figures</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l4 level1 lfo3;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/around-the-nation"><span style="font-size:12.0pt;color:#336699;text-decoration:none">Around the Nation</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l4 level1 lfo3;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/e-news-subscriptions-2"><span style="font-size:12.0pt;color:#336699;text-decoration:none">e-News Subscriptions</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-top:11.25pt;background:white"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">The Newsroom Topics</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l5 level1 lfo4;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/multimedia-center"><span style="color:#336699;text-decoration:none">Multimedia Center</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l5 level1 lfo4;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/spanish/noticias-en-espanol"><span style="color:#336699;text-decoration:none">Noticias en Español</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l5 level1 lfo4;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/irs-radio-psas"><span style="color:#336699;text-decoration:none">Radio PSAs</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l5 level1 lfo4;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/tax-scams-consumer-alerts"><span style="color:#336699;text-decoration:none">Tax Scams</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l5 level1 lfo4;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/the-tax-gap"><span style="color:#336699;text-decoration:none">The Tax Gap</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l5 level1 lfo4;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/newsroom/fact-sheets"><span style="color:#336699;text-decoration:none">Fact Sheets</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l5 level1 lfo4;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/irs-tax-tips"><span style="color:#336699;text-decoration:none">IRS Tax Tips</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l5 level1 lfo4;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://myra.gov/"><i><span style="color:#336699;text-decoration:none">my</span></i><span style="color:#336699;text-decoration:none">RA: Retirement</span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l5 level1 lfo4;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:black"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/latest-news"><b><span style="color:#336699;text-decoration:none">Latest News Home</span></b></a><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-top:11.25pt;background:white"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></p>
<p class="MsoNormal" align="right" style="text-align:right;background:white"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Like - Click this link to Add this page to your bookmarks
<a href="https://addthis.com/bookmark.php?v=250" title="Share"><span style="color:#336699">Share - Click this link to Share this page through email or social media</span></a> Print - Click this link to Print this page
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;background:white">
<b><span style="font-size:16.5pt;font-family:"Arial",sans-serif;color:#666666">Eight Facts About Filing Status<o:p></o:p></span></b></p>
<p class="MsoNormal" style="margin-top:11.25pt;background:white"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">IRS Tax Tip 2011-09, January 13, 2011<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-top:11.25pt;background:white"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">The first step to filing your federal income tax return is to determine which filing status to use. Your filing status
is used to determine your filing requirements, standard deduction, eligibility for certain credits and deductions, and your correct tax. There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household and Qualifying
Widow(er) with Dependent Child.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-top:11.25pt;background:white"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Here are eight facts about the five filing status options the IRS wants you to know so that you can choose the best option
for your situation.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:12.0pt;margin-left:22.5pt;text-indent:-.25in;mso-list:l1 level1 lfo5;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><span style="mso-list:Ignore">1.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Your marital status on the last day of the year determines your marital status for the entire year.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:12.0pt;margin-left:22.5pt;text-indent:-.25in;mso-list:l1 level1 lfo5;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><span style="mso-list:Ignore">2.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">If more than one filing status applies to you, choose the one that gives you the lowest tax obligation.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:12.0pt;margin-left:22.5pt;text-indent:-.25in;mso-list:l1 level1 lfo5;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><span style="mso-list:Ignore">3.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Single</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"> filing status generally applies to anyone who is unmarried,
divorced or legally separated according to state law.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:12.0pt;margin-left:22.5pt;text-indent:-.25in;mso-list:l1 level1 lfo5;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><span style="mso-list:Ignore">4.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">A married couple may file a joint return together. The couple’s filing status would be
<b>Married Filing Jointly</b>.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:12.0pt;margin-left:22.5pt;text-indent:-.25in;mso-list:l1 level1 lfo5;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><span style="mso-list:Ignore">5.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">If your spouse died during the year and you did not remarry during 2010, usually you may still file a joint return with that spouse for the year of death.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:12.0pt;margin-left:22.5pt;text-indent:-.25in;mso-list:l1 level1 lfo5;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><span style="mso-list:Ignore">6.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">A married couple may elect to file their returns separately. Each person’s filing status would generally be
<b>Married Filing Separately</b>.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:12.0pt;margin-left:22.5pt;text-indent:-.25in;mso-list:l1 level1 lfo5;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><span style="mso-list:Ignore">7.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Head of Household</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"> generally applies to taxpayers who are unmarried.
You must also have paid more than half the cost of maintaining a home for you and a qualifying person to qualify for this filing status.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-left:22.5pt;text-indent:-.25in;mso-list:l1 level1 lfo5;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><span style="mso-list:Ignore">8.<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">You may be able to choose
<b>Qualifying Widow(er) with Dependent Child</b> as your filing status if your spouse died during 2008 or 2009, you have a dependent child and you meet certain other conditions.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-top:11.25pt;background:white"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">There’s much more information about determining your filing status in IRS Publication 501, Exemptions, Standard Deduction,
and Filing Information. Publication 501 is available at http://www.irs.gov or by calling 800-TAX-FORM (800-829-3676). You can also use the Interactive Tax Assistant on the IRS website to determine your filing status. The ITA tool is a tax law resource on the
IRS website that takes you through a series of questions and provides you with responses to tax law questions.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-top:11.25pt;background:white"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><br>
Link:</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-top:11.25pt;background:white"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Publication 501, Exemptions, Standard Deduction, and Filing Information (<a href="https://www.irs.gov/pub/irs-pdf/p501.pdf"><span style="color:#336699">PDF
196K</span></a>)<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-top:11.25pt;background:white"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"> <o:p></o:p></span></p>
<p class="MsoNormal" style="margin-top:11.25pt;background:white"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/subscribe-to-irs-tax-tips-1"><span style="color:#336699">Subscribe to Tax Tips</span></a><o:p></o:p></span></p>
<p class="MsoNormal" align="right" style="text-align:right;background:white"><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Page Last Reviewed or Updated: 15-May-2013<o:p></o:p></span></i></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level1 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:#848484"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#848484">Our Agency<o:p></o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/about-irs" title="More information about the IRS."><span style="color:#336699;text-decoration:none">About Us</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://jobs.irs.gov/home.html" title="Link to IRS Careers website"><span style="color:#336699;text-decoration:none">Work at IRS</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/help-resources" title="Help & Resources"><span style="color:#336699;text-decoration:none">Help & Resources</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/help-resources/contact-your-local-irs-office" title="IRS Taxpayer Assistance Centers are available for when you believe your issue is best handled face-to-face. Before you visit, check hours and services offered. Return preparation services are no longer available at your local IRS office. Use IRS Free File"><span style="color:#336699;text-decoration:none">Contact
Your Local Office</span></a> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/tax-stats" title="Tables, articles, and data that describe and measure elements of the U.S. tax system"><span style="color:#336699;text-decoration:none">Tax
Stats, Facts & Figures</span></a> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level1 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:#848484"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#848484">Know Your Rights<o:p></o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/taxpayer-bill-of-rights" title="Explore your rights and our obligations to protect them."><span style="color:#336699;text-decoration:none">Taxpayer
Bill of Rights</span></a> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/advocate" title="The Taxpayer Advocate Service (TAS) is your voice at the IRS."><span style="color:#336699;text-decoration:none">Taxpayer
Advocate </span></a><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/irs-gov-accessibility" title="The IRS is committed to making our Internet web site accessible to the widest possible audience. We are continually working to refresh and improve this site to increase its accessibility, using recommended guidelines outlined in Section 508 of the Rehabil"><span style="color:#336699;text-decoration:none">Accessibility</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/your-civil-rights-are-protected" title="The Internal Revenue Service will not tolerate discrimination against anyone because of race, color, national origin (including limited English proficiency), reprisal, disability, age or sex (in education programs or activities) by its employees or anyone"><span style="color:#336699;text-decoration:none">Civil
Rights</span></a> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/irs-freedom-of-information" title="The Freedom of Information Act (FOIA) allows access to most Federal agency records."><span style="color:#336699;text-decoration:none">Freedom
of Information Act</span></a> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="http://treas.gov/nofearact/" title="Quarterly report of IRS Equal Employment Opportunity internal complaint activity, posted in accordance with the Notification and Federal Employee Antidiscrimination and Retaliation (No FEAR) Act of 2002. (PDF file, maintained on the US Department of the T"><span style="color:#336699;text-decoration:none">No
FEAR Act</span></a> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/irs-privacy-policy" title="The IRS is committed to protecting the privacy rights of America's taxpayers. "><span style="color:#336699;text-decoration:none">Privacy
Policy</span></a> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level1 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:#848484"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#848484">Resolve an Issue<o:p></o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/individuals/understanding-your-irs-notice-or-letter" title="We realize that receiving a notice or letter from the IRS can be unnerving, but if you follow these simple steps, the process to resolving the discrepancy should be straight forward."><span style="color:#336699;text-decoration:none">Respond
to a Notice</span></a> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/individuals/appeals-resolving-tax-disputes" title="If you disagree with the results of an audit or IRS Collection actions, you may have the right to an appeal. "><span style="color:#336699;text-decoration:none">Office
of Appeals</span></a> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/individuals/identity-protection" title="The IRS does not initiate communication with taxpayers through e-mail. Before identity theft happens, safeguard your information."><span style="color:#336699;text-decoration:none">Identity
Theft</span></a> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/report-phishing" title="How to report and protect yourself from suspicious IRS-related communications."><span style="color:#336699;text-decoration:none">Report
Phishing</span></a> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/uac/tax-fraud-alerts" title="Information regarding tax fraud and abuse."><span style="color:#336699;text-decoration:none">Tax
Fraud & Abuse</span></a> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level1 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:#848484"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#848484">Other Languages<o:p></o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/spanish" title="Spanish"><span style="color:#336699;text-decoration:none">Español</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/chinese" title="Chinese"><span style="font-family:"MS Gothic";color:#336699;text-decoration:none">中文</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/korean" title="Korean"><span style="font-family:"Malgun Gothic",sans-serif;color:#336699;text-decoration:none">한국어</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/russian" title="Russian"><span style="color:#336699;text-decoration:none">Pусский</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="https://www.irs.gov/vietnamese" title="Vietnamese"><span style="color:#336699;text-decoration:none">TiếngViệt</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level1 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:Symbol;color:#848484"><span style="mso-list:Ignore">·<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#848484">Related Sites<o:p></o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="http://www.treasury.gov/" title="United States Department of the Treasury"><span style="color:#336699;text-decoration:none">U.S. Treasury</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="http://www.treasury.gov/tigta" title="Link to the TIGTA website"><span style="color:#336699;text-decoration:none">Treasury Inspector General for
Tax Administration</span></a> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:0in;margin-right:7.5pt;margin-bottom:0in;margin-left:7.5pt;margin-bottom:.0001pt;text-indent:-.25in;mso-list:l3 level2 lfo6;background:white">
<![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New";color:black"><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="http://www.usa.gov/" title="USA.gov is the U.S. government's official web portal to all federal, state, and local government web resources and services."><span style="color:#336699;text-decoration:none">USA.gov</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> OASFAA [mailto:oasfaa-bounces@lists.onenet.net]
<b>On Behalf Of </b>Jonna Raney<br>
<b>Sent:</b> Tuesday, January 17, 2017 2:38 PM<br>
<b>To:</b> oasfaa@lists.onenet.net<br>
<b>Subject:</b> [Oasfaa] Head of Household question<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div id="divtagdefaultwrapper">
<p><span style="font-family:"Calibri",sans-serif;color:black">Just when you think you've heard ALL the stories possible, another one pops up.<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black">I have a student whose dad filed head of household but has been married for 3 years. We told him he needs to amend the return and he said they are separated. We asked for copies of utility bills
in wife's name showing separate address and of course, she lives with a relative and can't provide those. We asked for notarized letter stating the separation and the address in which she resides. Meanwhile....we spoke to the student and he says they do live
in the same house.<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black">So, dad calls back today and the story changed again. NOW, they are separated but live in the house but "in separate living quarters" as each live on a separate floor of the house. I asked if there
are two kitchens separate entrances, etc and he said yes. Of course, I don't believe him but anyway.... I told him I need something from the IRS stating that his living situation allows him to file as Head of Household.<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black">Am I missing something? He can't file HOH in this situation right?
<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black">Just another day in the crazy world of financial aid,<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black">Jonna<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
<div id="Signature">
<div id="divtagdefaultwrapper">
<div>
<p class="MsoNormal" style="background:white"><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
</div>
<div>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;border-spacing:0px">
<tbody>
<tr>
<td valign="top" style="padding:7.5pt 7.5pt 7.5pt 7.5pt">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><img border="0" id="sig-image-out" src="https://www.okbu.edu/site-files/images/signature/obu-letters.png" alt="Oklahoma Baptist University"><o:p></o:p></span></p>
</td>
<td valign="top" style="padding:7.5pt 7.5pt 7.5pt 7.5pt">
<h2 style="margin:0in;margin-bottom:.0001pt;line-height:15.0pt" id="sig-name-out">
<span style="font-size:15.0pt;font-family:"Arial",sans-serif;color:#007934">Jonna Raney<o:p></o:p></span></h2>
<p style="margin-bottom:10.5pt;line-height:10.5pt" id="sig-title-out"><span style="font-size:9.0pt;font-family:"Arial",sans-serif">Director of Student Financial Services<o:p></o:p></span></p>
<p style="margin-bottom:10.5pt;line-height:10.5pt" id="sig-title-out"><span style="font-size:9.0pt;font-family:"Arial",sans-serif">405.585.5020<br>
Oklahoma Baptist University<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:7.5pt 7.5pt 7.5pt 7.5pt"></td>
<td valign="top" style="padding:7.5pt 7.5pt 7.5pt 7.5pt"></td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="background:white"><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
</div>
</div>
</div>
</div>
</div>
</body>
</html>