 Usually requiring a dependent in general or you can have the qualified widow widow were or the qualifying The surviving spouse is what they're calling it now Same kind of thing as the qualified widow or widow were 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 They 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. Okay, so qualifying child is something that came up in a prior presentation When we're thinking mainly at the head of household our requirements to find out if someone is a qualifying child You could see step one under who qualifies as your dependent So we will get into dependence later. So note that some of this stuff is kind of intertwined Right. We're looking at the filing statuses But sometimes you've got the dependence that will might be involved with the determination of filing statuses If we have a dependent as a requirement to determine the filing status Then we've got to dive into what is a dependent who qualifies for dependent Which is another whole area in and of itself, which we'll talk about in a future presentation So dependent to find out if someone is your dependent You can see who qualifies as your dependent later, which we'll do shortly tip the dependence You claim are those you list by name and social security number SSN and the dependent section of the form 1040 1040 SR so the dependence of course are on the page one of the 1040 They have their own implications from a tax implication and that you might have for example a credit related to the dependent and They could have some impacts on the filing statuses as we are seeing here