Taxes

What is Filing status?

Your filing status determines your tax rates, standard deduction, and eligibility for credits. The five options are Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Surviving Spouse. Taxpayers must determine their filing status as of the last day of the tax year (December 31st). The five possible filing statuses are Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Surviving Spouse.

Married couples typically choose Married Filing Jointly because it offers the highest standard deduction ($32,200 in 2026) and more favorable tax brackets. Head of Household is available to unmarried individuals who pay more than half the cost of keeping up a home for a qualifying dependent, offering a larger standard deduction ($24,150 in 2026) than Single status ($16,100 in 2026).

Choosing the correct filing status determines your tax rates and deduction amounts. The IRS provides interactive tax tools to help filers determine their appropriate status, particularly in complex situations like legal separations or deaths.

Quick Facts

Filing Status OptionsSingle, Joint, Separate, Head of Household, Surviving Spouse

Timing RuleDetermined by legal marital status on December 31st of the tax year

Standard Deduction Joint (2026)$32,200 ($31,500 in 2025)

Standard Deduction Single (2026)$16,100 ($15,750 in 2025)

PRACTICAL EXAMPLE

An unmarried mother pays $15,000 of the $25,000 cost to maintain a home for herself and her child. By filing as Head of Household rather than Single in 2026, her standard deduction increases from $16,100 to $24,150, reducing her taxable income by an additional $8,050.

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RELATED TERMS

Learn More Key Concepts

Standard deductionA flat dollar amount that reduces taxable income, which taxpayers can claim without itemizing individual expenses.

Tax bracketThe range of taxable income levels subject to a specific tax rate under the progressive federal income tax system.

Taxable incomeThe portion of an individual's gross income that is subject to federal income tax after all deductions are applied.

Tax creditA dollar-for-dollar reduction of a taxpayer's actual tax liability, more valuable than a deduction of the same amount.

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