Too simple, too naive

your questions are, using Chairman Jiang's comments.

If you go to www.irs.gov and search for 2006 1040 instructions, you'll be able to see immediately what kind of filing status you can pick.

2006 is over. What you need to take care of is 2007's withholdings. You can claim 2 exemptions. But it won't change your tax liability. The only negative is that if you claim too many exemptions (some employer will allow you to claim as many as you want), the amount of tax withheld from your paycheck will be too low. The IRS could penalize you when you do that. Please read the instructions. Everything you want to know is there.