Everyone who files a federal tax return must determine which filing status applies to them. It’s important for taxpayers to choose their correct filing status as it determines their standard deduction, the amount of tax they owe and any refund owed to them.

Here are eight facts about the five filing status options the IRS wants taxpayers to know in order to choose the correct filing status.

•Marital status on the last day of the year determines a person’s marital status for the entire year.

•If more than one filing status applies, choose the one that gives the lowest tax obligation.

•Single filing status generally applies to anyone who is unmarried, divorced or legally separated according to state law.

•A married couple may file a joint return together. The couple’s filing status would be Married Filing Jointly.

•If the spouse died during the year and the surviving spouse did not remarry during 2009, they may still file a joint return with that spouse for the year of death, provided the joint return election is not revoked by a personal representative for the deceased spouse.

•A married couple may elect to file their returns separately. Each person’s filing status would generally be Married Filing Separately.

•Head of Household generally applies to taxpayers who are unmarried. The person must also have paid more than half the cost of maintaining a home for them and a qualifying person to qualify for this filing status.

•Widow(er)s may be able to choose Qualifying Widow(er) with Dependent Child as the filing status if the spouse died during 2007 or 2008, they have a dependent child and meet certain other conditions.

For more information, see Publication 501, Exemptions, Standard Deduction and Filing Information, available on www .IRS.gov or by calling 800-TAXFORM (800-829-3676).