{"id":1595,"date":"2014-02-20T11:01:00","date_gmt":"2015-12-15T21:16:08","guid":{"rendered":"\/determining-your-filing-status"},"modified":"2025-04-07T18:16:48","modified_gmt":"2025-04-08T01:16:48","slug":"determinar-su-estado-civil","status":"publish","type":"post","link":"https:\/\/www.irs.com\/es\/federal-filing-status\/","title":{"rendered":"C\u00f3mo determinar su situaci\u00f3n fiscal"},"content":{"rendered":"<div style=\"width: 640px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-1595-1\" width=\"640\" height=\"360\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/Untitled_video4.mp4?_=1\" \/><a href=\"https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/Untitled_video4.mp4\">https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/Untitled_video4.mp4<\/a><\/video><\/div>\n<p><i>There are five statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Surviving Spouse with a Dependent Child. They determine many things about your tax filing, so are you choosing the one that is more beneficial to you?<\/i><\/p>\n<p>Cuando cumplimente su declaraci\u00f3n de la renta, debe indicar en el formulario cu\u00e1l es su estado civil. Hay 5 opciones de estado civil, seg\u00fan el estado civil y otros requisitos.<\/p>\n<p>El IRS reconoce los siguientes estados de declaraci\u00f3n, que deben figurar en la declaraci\u00f3n del impuesto sobre la renta de las personas f\u00edsicas (<a href=\"https:\/\/www.irs.com\/es\/articles\/que-formulario-de-impuestos-para-presentar-ahora-que-1040a-1040ez-ya-no-se-utilizan\/\" rel=\"noopener\">Formulario 1040<\/a>). Revise detenidamente cada estatus, ya que uno puede ofrecerle m\u00e1s ventajas fiscales que otro, en funci\u00f3n de su situaci\u00f3n espec\u00edfica.<\/p>\n<h2>\u00bfQu\u00e9 r\u00e9gimen fiscal debo utilizar?<\/h2>\n<p><iframe loading=\"lazy\" title=\"\u00bfQu\u00e9 r\u00e9gimen fiscal debo utilizar?\" src=\"https:\/\/www.youtube.com\/embed\/ACQlPfbkpI0\" width=\"820\" height=\"640\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><span data-mce-type=\"bookmark\" style=\"display: inline-block; width: 0px; overflow: hidden; line-height: 0;\" class=\"mce_SELRES_start\"><\/span><\/iframe><\/p>\n<p><a href=\"https:\/\/www.irs.com\/es\/declaracion-de-la-renta-por-internet\/\" target=\"_blank\" rel=\"noopener\"><strong>&gt;&gt;<\/strong><strong>\u00a0Comience su E-file GRATUITO<\/strong><\/a><\/p>\n<h3>Soltero\/a<\/h3>\n<p>A taxpayer may file as \u201csingle\u201d is he\/she is unmarried, divorced, legally separated, or widowed as of the last day of the calendar year (December 31). Individuals who have dependents, but who <a href=\"https:\/\/careforth.com\/blog\/what-is-a-primary-caregiver\/\" target=\"_blank\" rel=\"noopener nofollow\">were not the primary caregiver<\/a> for more than half of the year, must also use this filing status. The IRS generally requires taxpayers to file as \u201csingle\u201d if they do not meet the criteria for the other filing statuses.<\/p>\n<h3>Casado\/a que declara conjuntamente<\/h3>\n<p>Married couples who file under this status must submit one shared\/combined tax return and jointly take responsibility for the income reported and taxes owed. To qualify, the couple must be legally married as of the last day of the applicable tax year (December 31).<\/p>\n<p>Widows or widowers whose spouse died during the year and who did not remarry may also use this status. The majority of couples file jointly because it offers them more tax benefits (such as lower tax liability) than if they had filed separately.<\/p>\n<p>RELACIONADO: <a href=\"https:\/\/www.irs.com\/es\/articles\/como-afecta-el-matrimonio-a-sus-impuestos\/\" rel=\"noopener\">C\u00f3mo afecta el matrimonio a sus impuestos<\/a><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12077 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-jonathanborba-3279209-1024x683.jpg\" alt=\"cabeza del hogar\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-jonathanborba-3279209-1024x683.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-jonathanborba-3279209-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-jonathanborba-3279209-768x512.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-jonathanborba-3279209-1536x1024.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-jonathanborba-3279209-2048x1365.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-jonathanborba-3279209-18x12.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-jonathanborba-3279209-640x426.jpg 640w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h3>Casado\/a con declaraci\u00f3n separada<\/h3>\n<p>Las parejas casadas que presentan la declaraci\u00f3n por separado suelen tener ingresos elevados y\/o grandes deducciones detalladas (por ejemplo, por contribuciones ben\u00e9ficas o gastos m\u00e9dicos). Sin embargo, si una pareja presenta la declaraci\u00f3n por separado y uno de los c\u00f3nyuges <a href=\"https:\/\/www.irs.com\/es\/articles\/la-deduccion-estandar-frente-a-las-deducciones-detalladas\/\" rel=\"noopener\">detalla las deducciones<\/a>, the other spouse must also itemize their deductions (in other words, they cannot claim the standard deduction).<\/p>\n<p>Also, certain tax breaks (such as student loan deductions and <a href=\"https:\/\/www.irs.com\/es\/articles\/credito-fiscal-por-hijos\/\" rel=\"noopener\">cr\u00e9ditos fiscales por hijos<\/a>) no pueden reclamarse, o se reducen, para los declarantes separados. En t\u00e9rminos de beneficios fiscales, este r\u00e9gimen suele considerarse menos ventajoso porque puede dar lugar a un impuesto total m\u00e1s elevado para una pareja casada. Se recomienda encarecidamente que los c\u00f3nyuges calculen sus obligaciones fiscales tanto en r\u00e9gimen \"conjunto\" como \"separado\" para ver cu\u00e1l les conviene m\u00e1s.<\/p>\n<h3>Cabeza del hogar<\/h3>\n<p>A taxpayer may file as \u201chead of household\u201d if he\/she is unmarried as of the last day of the year (December 31). To qualify, the head of household must also be paying for over half the costs of maintain his\/her home and have a qualifying dependent (e.g., child or relative) who has lived in the home with them for at least 6 months.<\/p>\n<p>Note that special exceptions may apply to dependent parents. This status is generally used by single parents who have custody of their children. Head of household offers more tax benefits than the \u201csingle\u201d or \u201cmarried filing separately\u201d statuses, including lower tax rates and a higher standard deduction.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12078 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-7551667-1024x683.jpg\" alt=\"cabeza del hogar\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-7551667-1024x683.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-7551667-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-7551667-768x512.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-7551667-1536x1024.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-7551667-2048x1365.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-7551667-18x12.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-7551667-640x426.jpg 640w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h3>Viudo\/a con hijo a cargo que re\u00fane los requisitos<\/h3>\n<p>This status can only be used by a widow(er) who lives with their dependent child and has not remarried. It can apply for the year in which their spouse passed away, and it may be used for up to 2 years after their spouse\u2019s death.<\/p>\n<p>Una <a href=\"https:\/\/www.taxact.com\/support\/1160\/2024\/filing-status-qualifying-widow-er-with-dependent-child?hideLayout=False\" target=\"_blank\" rel=\"noopener nofollow\">qualifying widow(er)<\/a> must have been entitled to file a joint return with their spouse in the year that he\/she passed, regardless of whether that return was actually filed. This filing status allows individuals to use the same tax rates as those who are \u201cmarried filing jointly\u201d as well as the highest standard deduction (provided they do not itemize deductions).<\/p>\n<h2>Lo que hay que saber sobre la declaraci\u00f3n de la renta<\/h2>\n<p>El IRS ofrece 8 datos importantes sobre los estados civiles. Esto le ayudar\u00e1 a elegir la mejor opci\u00f3n para su situaci\u00f3n particular.<\/p>\n<p><strong>Hecho #1:\u00a0<\/strong>Su estado civil el \u00faltimo d\u00eda del a\u00f1o determina su estado civil para todo el a\u00f1o, a efectos fiscales.<\/p>\n<p><strong>Hecho #2:\u00a0<\/strong>Si se le aplica m\u00e1s de un r\u00e9gimen de declaraci\u00f3n, puede elegir el que le suponga una menor deuda tributaria.<\/p>\n<p><strong>Hecho #3:\u00a0<\/strong>El estado civil de \"soltero\" se aplica generalmente a cualquier persona que no est\u00e9 casada, divorciada o legalmente separada de acuerdo con la ley estatal.<\/p>\n<p><strong>Hecho #4:\u00a0<\/strong>Una pareja casada puede presentar una declaraci\u00f3n de la renta conjunta. El estado civil de la pareja ser\u00eda \"Married Filing Jointly\".<\/p>\n<p><strong>Hecho #5:\u00a0<\/strong>Si su c\u00f3nyuge ha fallecido y usted no se ha vuelto a casar durante ese a\u00f1o, normalmente podr\u00e1 presentar una declaraci\u00f3n de la renta conjunta con ese c\u00f3nyuge por el a\u00f1o de su fallecimiento.<\/p>\n<p><strong>Hecho #6:\u00a0<\/strong>Una pareja casada puede optar por presentar la declaraci\u00f3n de la renta por separado. El estado civil de cada persona ser\u00eda generalmente \"Casado que presenta declaraci\u00f3n por separado\".<\/p>\n<p><strong>Hecho #7:\u00a0<\/strong>La condici\u00f3n de \"cabeza de familia\" se aplica generalmente a los contribuyentes que no est\u00e1n casados. Tambi\u00e9n debe haber pagado m\u00e1s de la mitad de los gastos de mantenimiento de una vivienda para usted y una persona que re\u00fana los requisitos para poder utilizar este estado de declaraci\u00f3n.<\/p>\n<p><strong>Hecho #8:\u00a0<\/strong>Si su c\u00f3nyuge ha fallecido en los dos \u00faltimos a\u00f1os, tiene un hijo a su cargo y cumple determinados requisitos, puede optar por la situaci\u00f3n de viudedad con hijo a cargo.<\/p>\n<p>Para m\u00e1s informaci\u00f3n, consulte <a href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/p501.pdf\" target=\"_blank\" rel=\"noopener\">Publicaci\u00f3n 501 del IRS (Dependientes, deducci\u00f3n est\u00e1ndar e informaci\u00f3n sobre la declaraci\u00f3n)<\/a>.<\/p>\n<h2>How to Determine Your Federal Filing Status: FAQ<\/h2>\n<p><b>1. How do I know which filing status to choose?<\/b><b><br \/>\n<\/b>The best filing status for you depends on your marital status, household situation, and whether you have dependents. Review the IRS definitions for each status to see which fits your situation. If you&#8217;re still unsure, tax preparation software or a tax professional can guide you through the decision.<\/p>\n<p><b>2. Can I change my filing status after I file my return?<\/b><b><br \/>\n<\/b>Yes, you can amend your tax return to change your filing status if you made an error. Use IRS Form 1040-X to correct your return. However, there are time limits for making these changes, usually within three years of the original filing date.<\/p>\n<p><b>3. What&#8217;s the difference between Married Filing Jointly and Married Filing Separately?<\/b><b><br \/>\n<\/b>Married Filing Jointly generally offers better tax benefits, such as higher income thresholds for deductions and credits. Married Filing Separately may be beneficial if one spouse has significant medical expenses, miscellaneous deductions, or if you want to keep finances separate for legal reasons.<\/p>\n<p><b>4. Who qualifies as a Head of Household?<\/b><b><br \/>\n<\/b>To qualify as Head of Household, you must be unmarried (or considered unmarried), pay more than half of your household expenses, and have a qualifying dependent living with you for more than half the year. This status provides a larger standard deduction and more favorable tax brackets than Single status.<\/p>\n<p><b>5. Can I file as Single if I\u2019m legally separated?<\/b><b><br \/>\n<\/b>Yes, if you\u2019re legally separated under a divorce or separate maintenance decree by the last day of the year, the IRS considers you unmarried. In this case, you can file as Single or, if you meet the requirements, as Head of Household.<\/p>\n<p><b>6. What is the Qualifying Widow(er) status, and who can use it?<br \/>\n<\/b>The Qualifying Widow(er) status allows you to use the same tax rates as Married Filing Jointly for up to two years after your spouse\u2019s death, provided you haven\u2019t remarried and you have a dependent child. This status helps reduce the tax burden during a challenging time of transition.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12079 aligncenter\" src=\"https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-6297579-1024x683.jpg\" alt=\"cabeza del hogar\" width=\"640\" height=\"427\" srcset=\"https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-6297579-1024x683.jpg 1024w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-6297579-300x200.jpg 300w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-6297579-768x512.jpg 768w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-6297579-1536x1024.jpg 1536w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-6297579-2048x1365.jpg 2048w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-6297579-18x12.jpg 18w, https:\/\/www.irs.com\/wp-content\/uploads\/2014\/02\/pexels-kampus-6297579-640x426.jpg 640w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<h2>Fuentes<\/h2>\n<p>&#8220;<a href=\"https:\/\/www.youtube.com\/watch?v=ACQlPfbkpI0\" target=\"_blank\" rel=\"noopener nofollow\">\u00bfQu\u00e9 r\u00e9gimen fiscal debo utilizar?<\/a>&#8221; &#8211; <a href=\"https:\/\/www.youtube.com\/@wealthfrontvideos\" target=\"_blank\" rel=\"noopener nofollow\">Wealthfront<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>There are five statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Surviving Spouse with a Dependent Child. They determine many things about your tax filing, so are you choosing the one that is more beneficial to you? When you fill out your income tax return, you must indicate on the [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":10364,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[22,157,39],"tags":[],"class_list":["post-1595","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-family-and-taxes","category-tax-filing","category-tax-strategies"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/1595","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/comments?post=1595"}],"version-history":[{"count":10,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/1595\/revisions"}],"predecessor-version":[{"id":12267,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/posts\/1595\/revisions\/12267"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media\/10364"}],"wp:attachment":[{"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/media?parent=1595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/categories?post=1595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.irs.com\/es\/wp-json\/wp\/v2\/tags?post=1595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}