For federal purposes there are five filing statuses: single, married filing a joint return, married filing a separate return, head of household, and qualifying widow(er) with dependent child.
Massachusetts offers all but the qualifying widow(er) with dependent child.
Head of Household Unmarried taxpayers filing as head of household are allowed an exemption that is higher than the exemption allowed for single or married filing separately.
Taxpayers must qualify and file as head of household on their federal returns in order to qualify and file head of household on their Massachusetts returns.
By contrast, teenage parents in developing countries are often married, and their pregnancies welcomed by family and society.
However, in these societies, early pregnancy may combine with malnutrition and poor health care to cause medical problems.
There are, however, additional concerns for those under 15 of age as they are less likely to be physically developed enough to sustain a healthy pregnancy or to give birth.
Risks of low birth weight, premature labor, anemia, and pre-eclampsia are connected to the biological age, being observed in teen births even after controlling for other risk factors (such as accessing prenatal care etc.).
saying, in part, "the parent by estoppel principle is a most dramatic intrusion into the rights of fit parents to care for their child as they see fit." and "parent by estoppel status is most appropriate where "adoption is not legally available or possible."" , 81 Mass. "As a result, it follows that when there is a marriage between same-sex couples, the need for that second-parent adoption to, at the very least, confer legal parentage on the nonbiological parent is eliminated when the child is born of the marriage." , 429 Mass. De Facto Parents"A child may be a member of a nontraditional family in which he is parented by a legal parent and a de facto parent.
A de facto parent is one who has no biological relation to the child, but has participated in the child's life as a member of the child's family.
Women who meet the third and first categories usually fall under the terms 'birth mother' or 'biological mother', regardless of whether the individual in question goes on to parent their child.
Accordingly, a woman who meets only the second condition may be considered an adoptive mother, and those who meet only the third a surrogacy mother.
Filing status also determines whether taxpayers are eligible for certain deductions, exemptions, credits, etc.