In 2007 this was $5,350 for those filing individually and $10,700 for married filing jointly.

The 2007 Tax Rates Schedule for married filing jointly is:

The limit is $500,000 if you are married filing separately.

A copy of his 1983 New York State income-tax return showed him as "married filing separately."

Conversions are limited to taxpayers, single or married filing jointly, with adjusted gross incomes of $100,000 or less.

Choices are often allowed - married filing jointly or separately, for example, and many obscure "elections," as they are called.

Additionally, any taxpayer who attempts to claim this deduction must either be single or married filing jointly.

If the tests are met you could file as single or married filing separately and claim an exemption for the non qualified child.

In the United States, this filing status is called married filing jointly.

The care must have been provided so you - and your spouse if you are married filing jointly - could work or look for work.