Final answer:
Married taxpayers who initially file separately cannot switch to a joint return after the tax filing deadline. Certain IRS forms and contributions are chosen based on income and filing status. There are also considerations for dependents and eligibility related to whether someone can claim you or your spouse.
Step-by-step explanation:
The statement in question refers to the tax filing statuses of married taxpayers. Specifically, it addresses the rule that if married taxpayers choose to file separately, they cannot later amend their filing status to file a joint return after the filing deadline has passed.
According to the reference information provided, there are certain conditions and limitations when filing taxes, such as the inability to use Form 1040EZ if the total is over $1,500, or considerations for unemployment compensation, Alaska Permanent Fund dividends, and adjusted gross income. Additionally, taxpayers have the option to contribute to a specific fund on their tax forms, which can be indicated whether filing separately or jointly.
Regarding the claimability of an individual or one's spouse, the tax form will consider various factors including whether someone can claim you or your spouse if a joint return is filed.