Single(p20)

Your filing status is single if, you are considered unmarried, and you do not qualify for another filing status. To determine your marital status, see Marital Status, earlier.

Your filing status may be single if you were widowed before January 1, 2012, and did not remarry before the end of 2012. You may, however be able to use another filing status that will give you a lower tax. See Head of Household and Qualifying Widow(er) With Dependent Child, later, to see if you qualify.

You can file Form 1040A, or Form 1040. If you have no dependents, and are under 65 and not blind, and meet other requirements, you can file Form 1040-EZ. If you file Form 1040A or Form 1040, show your filing status as single by checking the box on line 1. Use the Single column of the Tax Table or Section A of the Tax Computation Worksheet to figure your tax.