Your tax filing status helps determine your tax rate, standard deduction, and eligibility for credits and deductions. Choosing the right status can affect how much you owe—or how much you get back.
Your filing status is based on your marital status and family situation as of the last day of the tax year.
What filing statuses can I choose from?
The Internal Revenue Service (IRS) has five filing statuses:
Single
Married filing jointly
Married filing separately
Head of household
Qualifying surviving spouse
Each status has different rules and tax benefits.
If you’re unsure which one applies to you, the IRS offers an Interactive Tax Assistant that can help you determine the correct status based on your situation.
When should I file as Single?
You can file as Single if, on the last day of the tax year, you were:
Unmarried
Divorced, or
Legally separated
…and you don’t qualify for another filing status.
When should I file as Married Filing Jointly?
You can file as Married Filing Jointly (MFJ) if you were legally married on the last day of the tax year.
This includes couples who:
Were married at any point during the year and are still married at year-end
Had a spouse pass away during the year and would otherwise have filed jointly
When you file jointly:
You combine income, deductions, and credits on one return
You may qualify for more credits and a lower overall tax bill than filing separately
When should I file as Married Filing Separately?
Married filing separately (MFS) allows each spouse to file their own return.
Some people choose this status if:
They want to keep finances separate
One spouse has significant medical expenses or other deductions
However, filing separately often means:
Higher tax rates
Reduced or unavailable credits
Less favorable deductions
It’s usually best to compare both options before choosing this status.
Am I considered married if I’m divorced or separated?
You’re considered married for tax purposes unless you have a final decree of divorce or separate maintenance by December 31, 2025.
State law determines whether you’re legally divorced or separated.
If you’re still considered married under state law, your filing options are:
Married filing jointly, or
Married filing separately
When can I file as Head of Household?
You may qualify for Head of Household (HOH) if:
You’re unmarried or considered unmarried, and
You paid more than half the cost of keeping up a home, and
You have a qualifying dependent
This status offers:
A larger standard deduction than single
More favorable tax rates
There’s a special exception for certain taxpayers who lived apart from their spouse during the year.
What's a Qualifying Surviving Spouse?
You may qualify as a qualifying surviving spouse if:
Your spouse passed away in 2025,
You haven’t remarried, and
You have a qualifying dependent
This status can be used for the two tax years following your spouse’s death.
For example, if your spouse died in 2025, you may use this status for 2026 and 2027. It allows you to:
Use the same tax rates as married filing jointly
Claim the highest standard deduction
You don’t file a joint return, but you still receive many of the same benefits.
Key takeaway
Your filing status affects your taxes in meaningful ways. It’s based on your marital and family situation as of the end of the year, and choosing the right one can help you avoid errors and maximize tax benefits.
If you’re unsure which status applies, using the IRS’s filing status tool can help you decide before you file.
This content is provided for informational purposes only and should not be construed as tax, legal, financial, accounting, or other advice. Rules and regulations vary by location and are subject to change, so please consult with an expert if you need advice specific to you.
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