What is the filing status for a recently annulled taxpayer for previous years affected by the annulment?

The filing status for a taxpayer whose marriage has been annulled is classified as Single for the years affected by the annulment. An annulment legally voids the marriage as if it never existed, so the taxpayer is treated as unmarried for tax purposes for those years.

When determining filing status, it's essential to recognize that annulment differs from divorce in that it retroactively invalidates the marriage. Therefore, the taxpayer cannot assume the married filing jointly or married filing separately statuses for the years prior to the annulment since those statuses require a valid marriage.

Head of household is another status that could provide some benefits to taxpayers with qualifying dependents, but one must generally be considered unmarried or not living with a spouse for the last six months of the year to qualify for that status, which would not apply in the context of annulment prior to the event. Thus, the most appropriate filing status for the taxpayer during the years affected by the annulment is Single.