Taxpayers without dependents (full-time students or someone who been claimed (can be claimed as a dependent take $30 off)

Taxpayers (1) unmarried and (2) have a dependent they can claim

Married couples electing to file together

Taxpayers who are happily married but file separate returns. The fee is a charged to each couple.

Taxpayer who spouse (husband or wife) deceased can continue their qualifying MFJ status for the 2 preceding tax years after the spouse death.