You may choose married filing jointly as your filing status if you are married and both you and your spouse agree to file a joint return. Which of the following facts would prevent you from being considered married for filing purposes?
a. You were married for several years, but your divorce became final in December.
b. You are married but living apart until some problems can be solved.
c. Your spouse died during the year.
d. None of the above.

A) You were married for several years but your divorce became final in December

Explanation:

Married filing jointly simply means filing status for married couples that have wed before the end of the tax year. When filing taxes under married filing jointly status, a married couple can record their respective incomes, deductions, credits, and exemptions on the same tax return.

Who’s eligible to use the married filing jointly status?

You can use the married filing jointly status  if you have met any of the following conditions:

1. You were married as of December 31 of the tax year, even if you didn’t live with your spouse during that time.

2. Your spouse died during the tax year and you didn’t remarry that year.

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