Tax Filing Status, Explained General information, not advice.

Your federal filing status - single, married filing jointly, married filing separately, head of household, or qualifying surviving spouse - sets your standard deduction, your tax brackets, and which credits you can claim. Your status generally depends on your marital situation on the last day of the year and on whom you support.

01What are the five filing statuses?

The IRS recognizes five statuses. Single applies to people who are unmarried and do not qualify for another status. Married filing jointly lets a married couple combine their income on one return. Married filing separately lets each spouse file their own return. Head of household is for unmarried people who pay more than half the cost of a home for a qualifying person. Qualifying surviving spouse can apply for a limited period after a spouse's death when you support a dependent child.

02How does your status affect your taxes?

Filing status drives several core numbers. The standard deduction differs by status, the income thresholds for each tax bracket differ, and eligibility for credits and deductions - such as the earned income tax credit or certain education benefits - can turn on it. Because these amounts change each year, the IRS publishes the current figures; the status you choose decides which set applies to you.

03When can you file as head of household?

Head of household generally requires three things: you are unmarried or considered unmarried on the last day of the year, you paid more than half the cost of keeping up your home, and a qualifying person - often a child or another dependent relative - lived with you for more than half the year. It usually gives a larger standard deduction and more favorable brackets than single, so it is worth checking whether you qualify.

04Should married couples file jointly or separately?

Most married couples pay less tax by filing jointly, and some credits are only available on a joint return. Filing separately can still make sense in specific situations - for example, to keep each spouse's liability separate, or when one spouse has large deductions tied to a percentage of income. The outcome depends on each couple's facts, so comparing both ways, or asking a qualified professional, is the reliable way to decide.

05What if your situation changed during the year?

Your status usually depends on your circumstances on December 31. Marriage, divorce, the death of a spouse, or a new dependent can all change which status fits. If more than one status applies, you may choose the one that results in the lower tax. Keep records that support the status you claim, such as proof of household costs for head of household.

06How do you choose if more than one status applies?

Sometimes you qualify for more than one status - for example, a single parent might be eligible for both single and head of household. In that case you may use the status that results in the lower tax, and head of household is usually the better of those two. The same idea applies in the year a spouse dies, when married filing jointly may still be available, and in later years when qualifying surviving spouse may apply. Running the numbers under each status you qualify for, using IRS worksheets or tax software, shows which one leaves the smaller bill.

07Does filing status affect state taxes too?

In most states your state filing status follows your federal one, so the choice you make federally carries over. A few states treat married couples differently or let spouses split income, which can change the result at the state level. Because the rules vary, check your state tax agency's guidance, or ask a qualified professional, when a move or a change in your family situation affects more than one state.

08Where to get help

The right status is not always obvious when families and finances are complex. To find recognized professional bodies and qualified help, see the recognized professional bodies for the United States.

09Sources

• Internal Revenue Service (IRS) - guidance and the Interactive Tax Assistant on filing status, the standard deduction, and head-of-household rules (irs.gov).