Check only the filing status that applies to you. The ones that will usually give you the lowest tax are listed last.

• Married filing separately.
• Single.
• Head of household.
  This status is for unmarried people who paid over half the cost of keeping up a home for a qualifying person, such as a child or parent. Certain married people who lived apart from their spouse for the last 6 months of 1999 may also be able to use this status.
• Married filing jointly or Qualifying widow(er) with dependent child.
  The Qualifying widow(er) status is for certain people whose spouse died in 1997 or 1998 and who had a child living with them whom they can claim as a dependent.

Joint and Several Tax Liability
If you file a joint return, both you and your spouse are generally responsible for the tax and any interest or penalties due on the return. This means that if one spouse does not pay the tax due, the other may have to. However, see Innocent Spouse Relief on page 51.

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