A taxpayer is unmarried if:
- The taxpayer has never married,
- The taxpayer was legally separated, according to state law, under a decree of divorce or separate maintenance.
- The taxpayer’s spouse died before January 1, of the filing year, and the taxpayer did not remarry in the filing year.
If the taxpayer meets the definition of unmarried, file as Single unless the requirements for one of the following filing statuses are met.
- Head of Household, or
- Qualifying Widow(er) with Dependent Child.