Married couples have the choices of filing separately or married filing joint (which allows the couple to file only one tax return, but both spouses are equally responsible for any taxes and penalties owe). Even, if your spouse didn't have income, you can still file married joint, but your spouse can never be your dependent. For federal income tax purposes, head of household is an unmarried taxpayer who has dependents and paid for more than half the costs of the home. The unmarried taxpayers can be a single parents, divorced, or legally separated parents (by the last day of the year)
