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Q-A Table 1-1.2011 Filing Requirements for Most Taxpayers
What filing status do you qualify for the year?

You may qualify to file as
for this year





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Publication 17 (2011), Your Federal Income Tax
Filing status.   Your filing status depends on whether you are single or married and on your family situation. Your filing status is determined on the last day of your tax year, which is December 31 for most taxpayers. See chapter 2 for an explanation of each filing status.