 Note, when thinking about filing status, this is such as single, married, filing joint, head of household, and so on. That's at the top of the 1040, but has an impact on the income tax equation. Some of the major impacts would be on the standard deduction and possibly the tax rates. If we look at the first page of the form 1040, the major impact is here on the standard deductions which are listed on the left-hand side. We'll talk more about the standard deductions in future presentations. We talked about the filing statuses in general in a prior presentation. Now we want to go into some definitions that were used in some of those, mainly in some of those kind of gray areas. So remember, we're talking filing statuses such as single, well, let's break them out by whether you're married or whether you're not married. That's how I would typically think of them. So if you're not married, then you could typically choose between or have the option of depending on the circumstances of single and then move up to head of households if you have the capacity to do that, usually requiring a dependent in general. Or you can have the qualified widow, widow, world or the qualifying, the surviving spouse is what they're calling it now. Same kind of thing is the qualified widow or widower. And then on the married side, if married, you could choose between married filing joint and married filing separate. Now we have some of those gray areas which often happen with regards to is someone currently married or are they not married due to possibly a divorce situation or separation kind of situation that can complicate which filing status someone should be in. And with regards to the dependent oftentimes a dependent child custody issues with regards to the dependent child could cause problems when you're trying to determine a filing status between a single individual, for example, or a head of household situation, obviously they would like to move up to a head of household situation if you can, because that's usually a beneficial status from single in a tax scenario.