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:
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Filing Status
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Generally Applies To
|
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Single
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Unmarried, divorced, or legally separated taxpayers
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Married Filing Jointly
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Married couples filing one tax return together
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Married Filing Separately
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Married couples filing separate returns
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Head of Household
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Certain unmarried taxpayers who support a qualifying person
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Qualifying Surviving Spouse
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Certain taxpayers whose spouse died within the previous two years
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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:
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Filing Status
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Standard Deduction
|
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Single
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$16,100
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Married Filing Jointly
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$32,200
|
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Married Filing Separately
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$16,100
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Head of Household
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$24,150
|
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Qualifying Surviving Spouse
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$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.

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