If a taxpayer's annulment decree states that no valid marriage ever existed, which status should they amend their returns to reflect?

When a taxpayer's annulment decree indicates that no valid marriage ever existed, they are considered to have never been married for tax purposes. This means they do not have the legal standing to file as either married filing jointly or married filing separately, as those statuses apply only to individuals who were legally married at some point during the tax year.

Since the annulment effectively retroactively voids the marriage, the taxpayer should amend their return to reflect the status of single. Filing as single is appropriate because the taxpayer is now regarded as unmarried based on the legal determination of the annulment. This status allows them to file a tax return consistent with their current legal standing.

Filing as head of household also would not be applicable unless specific criteria are met, such as having a dependent and maintaining a household. Without those conditions being fulfilled, single is the most appropriate filing status following this annulment.