Using the correct filing status is very important when you file your tax return. You need to use the right status because it affects how much you pay in taxes. It may even affect whether you must file a tax return.

When choosing a filing status, keep in mind that your marital status on Dec. 31 is your status for the whole year. If more than one filing status applies to you, choose the one that will result in the lowest tax.

Note for same-sex married couples. New rules apply to you if you were legally married in a state or foreign country that recognizes same-sex marriage. You and your spouse generally must use a married filing status on your 2013 federal tax return. This is true even if you and your spouse now live in a state or foreign country that does not recognize same-sex marriage. See irs.gov and the instructions for your tax return for more information.

Here is a list of the five filing statuses to help you choose:

1. Single.  This status normally applies if you aren’t married or are divorced or legally separated under state law.
2. Married Filing Jointly.  A married couple can file one tax return together. If your spouse died in 2013, you usually can still file a joint return for that year.
3. Married Filing Separately.  A married couple can choose to file two separate tax returns instead of one joint return. This status may be to your benefit if it results in less tax. You can also use it if you want to be responsible only for your own tax.
4. Head of Household.  This status normally applies if you are not married. You also must have paid more than half the cost of keeping up a home for yourself and a qualifying person. Some people choose this status by mistake. Be sure to check all the rules before you file.
5. Qualifying Widow(er) with Dependent Child.  If your spouse died during 2011 or 2012 and you have a dependent child, this status may apply. Certain other conditions also apply.

IRS e-file will help you choose the right filing status and is the best way to file. Be sure to visit 1040 Central on IRS.gov for all your federal income tax filing needs.

You can also find the rules on this topic in Publication 501, Exemptions, Standard Deduction, and Filing Information. It’s available on IRS.gov or by calling 1-800-TAX-FORM (800-829-3676).

Additional IRS Resources:

• IRS Free File
• Answers to Frequently Asked Questions for Same-Sex Married Couples
• IRS Tax Map
• Instructions for Forms 1040, 1040A and 1040EZ

IRS YouTube Videos:

• Welcome to Free File – English
• Do It Yourself Free Tax Preparation – English | Spanish | ASL

IRS Podcasts:

• Do It Yourself Free Tax Preparation – English | Spanish
  

WASHINGTON — The Internal Revenue Service recommended and the Department of Treasury approved the selection of 27 new members to serve on the nationwide Taxpayer Advocacy Panel (TAP). The TAP is a federal advisory committee charged with providing taxpayer suggestions to improve IRS customer service.

The new TAP members will join 46 returning members to round out the panel of 73 volunteers for 2014. The new members were selected from more than 400 interested individuals from across the country who applied during an open recruitment period last spring or the pool of alternate members who applied in prior years.

“TAP member volunteers are counted on to recognize important taxpayer issues and bring them to our attention,” said IRS Commissioner John Koskinen. “Their work and advice help the IRS serve the nation’s taxpayers.”

The TAP listens to taxpayers, identifies issues and makes suggestions for improving IRS service and customer satisfaction. Oversight and program support for the TAP are provided by the Taxpayer Advocate Service, an independent organization within the IRS that helps resolve taxpayer problems and makes recommendations to avoid future problems.

“To meet the needs of the taxpaying public, it is critical that the IRS listen to taxpayers to hear what their needs and preferences are,” said Nina E. Olson, National Taxpayer Advocate. “The citizen volunteers who serve on the TAP are, first and foremost, taxpayers who bring a taxpayer perspective to bear in advising on the IRS’s taxpayer service activities.”

TAP members work with IRS executives on priority topics, primarily those involving the Wage &

A list of the new TAP members by location is included below.

Investment and Small Business/Self-Employed operating divisions. Members also serve as a conduit for bringing grassroots concerns raised by the taxpaying public to the attention of the IRS.

TAP members are U.S. citizens who volunteer to serve a three-year appointment and are expected to devote 200 to300 hours per year to panel activities. TAP members are demographically and geographically diverse, providing balanced representation from all 50 states, the District of Columbia and Puerto Rico.

Taxpayers can contact the TAP representative for their geographic area by calling 888-912-1227 (a toll-free call) or via the Internet at www.improveirs.org. Taxpayers can also send written correspondence to the TAP at the following address:

Taxpayer Advocacy Panel (TAP)
TA:TAP, Room 1509
1111 Constitution Avenue, NW
Washington, D.C.  20224

Individuals interested in volunteering to serve on the TAP for 2015 may submit an application via the website www.improveirs.org during the next open recruiting period, which will begin in March 2014.