Key Takeaways
- Status Matters: Your federal filing status plays a huge role in determining your tax bracket, the deductions and credits you qualify for, and even your tax liability at the end of the process. Choose the right status to ensure you’re not paying more than necessary.
- The Big Five: The IRS offers five main filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) with Dependent Child. Each comes with its own set of rules and tax implications so don’t just flip a coin to choose yours.
- Your Marital Status: The IRS considers your marital status on the last day of the year to determine your filing status. If you got married on December 31, you're considered married for the entire tax year. In the same way, if you divorced on December 31, you’re considered single for that year.
- Head of Household, Big Benefits: Head of Household is perhaps the most overlooked filing status, but it offers higher standard deductions and lower tax rates compared to Single status. All you need to qualify is to be unmarried, pay more than half the household expenses, and have a qualifying dependent living with you for more than half the year.
- Qualifying For Multiple Statuses: It’s possible to qualify for more than one filing status, (especially in cases of recent marriage, divorce, or if you're supporting dependents), but that doesn’t mean that you can choose more than one filing status. You must choose the status that results in the lowest tax liability.
There are five statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Surviving Spouse with a Dependent Child. They determine many things about your tax filing, so are you choosing the one that is more beneficial to you?
When you fill out your income tax return, you must indicate on the form what your federal filing status is. There are 5 filing status options, based on marital status and other requirements.
The following filing statuses are recognized by the IRS and must be reported on your personal income tax return (Form 1040). Review each status carefully, as one may offer you more tax benefits than another, depending on your specific situation.
Which Tax Filing Status Should I Use?
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Single
A taxpayer may file as “single” is he/she is unmarried, divorced, legally separated, or widowed as of the last day of the calendar year (December 31). Individuals who have dependents, but who were not the primary caregiver for more than half of the year, must also use this filing status. The IRS generally requires taxpayers to file as “single” if they do not meet the criteria for the other filing statuses.
Married Filing Jointly
Married couples who file under this status must submit one shared/combined tax return and jointly take responsibility for the income reported and taxes owed. To qualify, the couple must be legally married as of the last day of the applicable tax year (December 31). Widows or widowers whose spouse died during the year and who did not remarry may also use this status. The majority of couples file jointly because it offers them more tax benefits (such as lower tax liability) than if they had filed separately.
RELATED: How Getting Married Affects Your Taxes
Married Filing Separately
Married couples who files under this status generally have separate high income and/or large itemized deductions (e.g., from charitable contributions or medical expenses). However, if a couple files separately and one spouse itemizes deductions, the other spouse must also itemize their deductions (in other words, they cannot claim the standard deduction). Also, certain tax breaks (such as student loan deductions and child tax credits) cannot be claimed, or are reduced, for separate filers. In terms of tax benefits, this status is usually considered less advantageous because it can result in a higher overall tax for a married couple. It is highly recommended that spouses compute their tax liability under both “joint” and “separate” statuses to see which will work best for them.
Head of Household
A taxpayer may file as “head of household” if he/she is unmarried as of the last day of the year (December 31). To qualify, the head of household must also be paying for over half the costs of maintain his/her home and have a qualifying dependent (e.g., child or relative) who has lived in the home with them for at least 6 months. Note that special exceptions may apply to dependent parents. This status is generally used by single parents who have custody of their children. Head of household offers more tax benefits than the “single” or “married filing separately” statuses, including lower tax rates and a higher standard deduction.
Qualifying Widow/Widower with Dependent Child
This status can only be used by a widow(er) who lives with their dependent child and has not remarried. It can apply for the year in which their spouse passed away, and it may be used for up to 2 years after their spouse’s death. A qualifying widow(er) must have been entitled to file a joint return with their spouse in the year that he/she passed, regardless of whether that return was actually filed. This filing status allows individuals to use the same tax rates as those who are “married filing jointly” as well as the highest standard deduction (provided they do not itemize deductions).
What to Know About Tax Filing Statuses
The IRS gives 8 important facts about filing statuses. These will help you choose the best status option for your particular situation.
Fact #1: Your marital status on the last day of the year determines your marital status for the entire year, for tax purposes.
Fact #2: If more than one filing status applies to you, you may choose the status that gives you the lowest amount of tax due.
Fact #3: The “Single” filing status generally applies to anyone who is unmarried, divorced, or legally separated according to state law.
Fact #4: A married couple may file a joint tax return together. The couple’s filing status would be “Married Filing Jointly.”
Fact #5: If your spouse passed away and you did not remarry during that year, usually you may still file a joint tax return with that spouse for the year of their death.
Fact #6: A married couple may elect to file their tax returns separately. Each person’s filing status would generally be “Married Filing Separately.”
Fact #7: The “Head of Household” status generally applies to taxpayers who are unmarried. You must also have paid more than half the cost of maintaining a home for you and a qualifying person to be able to use this filing status.
Fact #8: You may be able to choose “Qualifying Widow(er) with Dependent Child” as your filing status if your spouse died within the past two years, you have a dependent child, and you meet certain other conditions.
For more information, see IRS Publication 501 (Dependents, Standard Deduction, and Filing Information).
How to Determine Your Federal Filing Status: FAQ
- How do I know which filing status to choose?
The best filing status for you depends on your marital status, household situation, and whether you have dependents. Review the IRS definitions for each status to see which fits your situation. If you’re still unsure, tax preparation software or a tax professional can guide you through the decision. - Can I change my filing status after I file my return?
Yes, you can amend your tax return to change your filing status if you made an error. Use IRS Form 1040-X to correct your return. However, there are time limits for making these changes, usually within three years of the original filing date. - What’s the difference between Married Filing Jointly and Married Filing Separately?
Married Filing Jointly generally offers better tax benefits, such as higher income thresholds for deductions and credits. Married Filing Separately may be beneficial if one spouse has significant medical expenses, miscellaneous deductions, or if you want to keep finances separate for legal reasons. - Who qualifies as a Head of Household?
To qualify as Head of Household, you must be unmarried (or considered unmarried), pay more than half of your household expenses, and have a qualifying dependent living with you for more than half the year. This status provides a larger standard deduction and more favorable tax brackets than Single status. - Can I file as Single if I’m legally separated?
Yes, if you’re legally separated under a divorce or separate maintenance decree by the last day of the year, the IRS considers you unmarried. In this case, you can file as Single or, if you meet the requirements, as Head of Household. - What is the Qualifying Widow(er) status, and who can use it?
The Qualifying Widow(er) status allows you to use the same tax rates as Married Filing Jointly for up to two years after your spouse’s death, provided you haven’t remarried and you have a dependent child. This status helps reduce the tax burden during a challenging time of transition.
Sources
“Which Tax Filing Status Should I Use?” – Wealthfront
Jessie Seaman
Jessie Seaman, Esq. & EA, is a Florida attorney and IRS Enrolled Agent with over 12 years of experience in state and federal tax controversy resolution. Passionate about helping individuals and businesses navigate complex tax challenges, Jessie combines her legal expertise with a dedication to education, often mentoring future tax professionals and speaking at national conferences. A double major graduate from the University of South Florida and a Juris Doctor recipient from Florida Coastal School of Law, she has overseen tens of thousands of tax resolution cases, from simple privacy plans to high-profile matters. Jessie currently resides in Chicago, enjoying outdoor adventures with her Pomsky, Fisher.
