The taxpayer may select this filing status if any of the following was true on December 31, 2005.

• The taxpayer was not married; or
• The taxpayer was legally separated under a decree of divorce or separate maintenance; or
• The taxpayer was widowed before January 1, 2005, and did not remarry in 2005. If the taxpayer has a dependent child, the taxpayer may be able to use the Widow(er) filing status.

• The taxpayer was married as of December 31, 2005, even if the taxpayer did not live with the spouse at the end of 2005; or
• The taxpayer's spouse died in 2005 and the taxpayer did not remarry in 2005; or
• The taxpayer's spouse died in 2006 before filing a 2005 return.

A husband and wife may file a joint return even if only one of them worked and they did not live together the entire year. However, both persons must sign the return. If the taxpayer files a joint return for 2005, the taxpayer may not, after the due date for filing that return, amend it to file as married filing separately.

If the taxpayer is married and file a separate return, the taxpayer will usually pay more tax than if the taxpayer uses another filing status that the taxpayer qualifies for. Generally, the taxpayer reports only the taxpayer's own income, exemptions, deductions, and credits. Different rules apply to people in Community Property States (see below).

If the taxpayer files a separate return, the taxpayer cannot take the;

• Student loan interest deduction
• Tuition and fees deduction
• Education credits
• Earned Income Credit
• Standard deduction if the taxpayer's spouse itemizes deductions

 Tip. The taxpayer may be able to file as Head of Household if the taxpayer had a child living with the taxpayer and the taxpayer lived apart from the spouse during the last 6 months of 2005.

1. The taxpayer paid over half the cost of keeping up a home that was the main home for all of 2005 of the taxpayer's parent whom the taxpayer can claim as a dependent. The taxpayer's parent did not have to live with the taxpayer in the taxpayer's home.
2. The taxpayer paid over half the cost of keeping up a home in which the taxpayer lived and in which one of the following also lived for more than half of the year (if half or less, see the Exception below).
   • The taxpayer's unmarried child, adopted child, grandchild, great-grandchild, etc., or stepchild. It does not matter what age the child was. This child does not have to be the taxpayer's dependent. If the child is not the taxpayer's dependent, enter the child on the Others Cared For worksheet.
   • The taxpayer's married child, adopted child, grandchild, great-grandchild, etc., or stepchild. This child must be the taxpayer's dependent. But if the taxpayer's married child’s other parent claims him or her as a dependent under the rules for "Children Who Did Not Live With You Due to Divorce or Separation", this child must be claimed on the "Others Cared For" worksheet.
   • The taxpayer's foster child, who must be the taxpayer's Dependent.
   • Any other relative the taxpayer can claim as a dependent (see Definition of Relative below).

 Note. The taxpayer cannot file as Head of Household if the taxpayer's child, parent, or relative is the taxpayer's dependent under the rules on "Multiple Support Agreement".

 Exception. The taxpayer can count temporary absences, such as for school, vacation, or medical care, as time lived in the home. If the person for whom the taxpayer kept up a home was born or died in 2005, the taxpayer may still file as head of household as long as the home was that person’s main home for the part of the year he or she was alive.

1. The taxpayer's spouse died in 2003 or 2004 and the taxpayer did not remarry in 2005; and 
2. The taxpayer has a child, adopted child, stepchild, or foster child whom the taxpayer can claim as a dependent; and
3. This child lived in the taxpayer's home for all of 2005. Temporary absences, such as for school, vacation, or medical care, count as time lived in the home; and
4. The taxpayer paid over half the cost of keeping up the taxpayer's home; and
5. The taxpayer could have filed a joint return with the taxpayer's spouse the year he or she died, even if the taxpayer did not actually do so.

 Exception. If the taxpayer's spouse died in 2005, the taxpayer may not file as Qualifying Widow(er) with dependent child. Instead, use Married Filing Jointly.

• The taxpayer's child, grandchild, great grandchild, etc. (a legally adopted child is considered the taxpayer's child).
• The taxpayer's stepchild.
• The taxpayer's brother, sister, half brother, half sister, stepbrother, or stepsister.
• The taxpayer's parent, grandparent, or other direct ancestor, but not foster parent.
• The taxpayer's stepfather or stepmother.
• A brother or sister of the taxpayer's father or mother.
• A son or daughter of the taxpayer's brother or sister.
• The taxpayer's father-in-law, mother-in-law, son-in-law, daughter-in-law, brother-in-law, or sister-in-law.

 Note. Any of these relationships that were established by marriage are not ended by death or divorce.