How Do I Choose My U.S. Tax Filing Status?« Back to Previous Page

Your filing status affects your tax rate, standard deduction, and eligibility for certain tax benefits. For U.S. federal income taxes, there are five main filing statuses:

Filing Status	Generally Applies To
Single	Unmarried, divorced, or legally separated taxpayers
Married Filing Jointly	Married couples filing one tax return together
Married Filing Separately	Married couples filing separate returns
Head of Household	Certain unmarried taxpayers who support a qualifying person
Qualifying Surviving Spouse	Certain taxpayers whose spouse died within the previous two years

Your marital status is generally determined as of December 31 of the tax year.

Why Does Filing Status Matter?

Your filing status affects your standard deduction and tax brackets. It can also determine whether you qualify for certain deductions and tax credits.

For tax year 2026, the basic standard deductions are:

Filing Status	Standard Deduction
Single	$16,100
Married Filing Jointly	$32,200
Married Filing Separately	$16,100
Head of Household	$24,150
Qualifying Surviving Spouse	$32,200

Married Filing Jointly or Separately?

Married couples can generally choose to file jointly or separately. Filing jointly combines both spouses’ income and deductions on one return, while filing separately means each spouse files their own return.

The better option depends on your income, deductions, credits, and other circumstances.

Can I File as Head of Household?

Being unmarried and having a child does not automatically qualify you.

Generally, you must be unmarried or considered unmarried, pay more than half the cost of maintaining your home, and have a qualifying person under IRS rules.

International taxpayers should also determine whether they are a Resident Alien (RA) or Nonresident Alien (NRA) before choosing a filing status because different rules may apply.

⁠IRS Filing Status Guide

Disclaimer: This information is for general reference only and does not constitute tax or legal advice.

If you still have questions, please contact our team on WhatsApp at +1 213 751 2111. We’ll help you find the right solution for your business and keep your company compliant as it grows.