- Personal Finance
- Taxes
One of the first things you need to know when you prepare your taxes is your filing status. Your tax filing status is a classification the IRS uses that’s primarily based on your marital status and whether you have dependents. Filing status has a major impact on your tax bill, affecting your tax bracket and rate, the size of your standard deduction, and your eligibility for some tax credits and deductions.
Let’s take a close look at the five filing statuses and how they affect your tax liability.
What is a tax filing status?
Your tax filing status is a classification the IRS uses that’s mainly based on two factors: whether you’re married and whether you have children or other tax dependents. There are five primary tax statuses:
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Single
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Married filing jointly
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Married filing separately
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Head of household
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Qualifying window(er) with dependent child
Choosing the right filing status is crucial because it determines how your tax bill is calculated, including:
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Whether you need to file taxes
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How much you owe or receive as a refund
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Tax bracket and marginal tax rate
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Standard deduction amount
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Your eligibility for certain tax credits and deductions, like the child tax credit or earned income tax credit (EITC)
Read more: What is taxable income?
The 5 federal tax filing statuses explained
Under federal tax filing requirements, you must choose a filing status for your tax return. Taxpayers choose from five categories, although it's worth noting that you don’t have to meet the filing status qualifications for the entire tax year.
In some cases, your status (marital or otherwise) might fall into the category of “it’s complicated.” For those situations, your filing status depends on what your marital status is on the last day of the tax year or calendar year.
1. Single
Being a single filer is usually the most straightforward filing status, but the tax benefits are a bit less generous than those for a married joint filer or head of household. For example, your standard deduction is lower, and it may be tougher to qualify for some tax credits, like the earned income tax credit (EITC).
The IRS generally considers you a single filer if you’re not claiming dependents and one of the following applies as of Dec. 31 of the tax year:
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You’ve never been married.
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You’re divorced or legally separated.
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Your spouse died in the previous tax year (i.e., if your spouse died in 2024 and you’re filing your 2025 return)
2. Married filing jointly
If you’re married and doing your taxes together, or if your spouse died during the tax year, married filing jointly is probably your correct filing status.
You’re allowed to select married filing jointly as your tax status if:
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You’re married by Dec. 31 of the tax year.
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You’re married, but you don't live together, and you haven’t legally separated.
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Your spouse died during the tax year, and you haven’t remarried.
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You’re in a common-law marriage that’s legally recognized by the state you live in or the state where the common-law marriage began.
Married couples filing jointly get several tax benefits, like a standard deduction that’s double what single filers get, lower tax rates at higher income thresholds, and often qualify for other tax credits that, ultimately, give them lower tax liability.
Read more: Child tax credit: Everything you need to know for the 2025 tax year
3. Married filing separately
Couples who are married can also choose to file separately, but they’ll often forfeit key tax benefits. For example, you can’t deduct student loan interest, and you can only deduct IRA contributions if your income is $10,000 or less.
Still, there are a few situations where filing separate returns when you’re married could make sense, such as:
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You want to keep your taxes and finances separate from your spouse’s, especially if you’re planning to divorce.
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One spouse owes a substantial tax bill, and the other wants to protect their tax refund.
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One spouse has high medical expenses that they may be able to deduct based on their income.
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You’re trying to reduce your income for student loan purposes as part of an income-based repayment plan.
Note that if you’re married and file separately, you’ll both need to either take the standard deduction or itemize.
Read more: Standard deduction vs. itemized: How to decide which tax filing approach is right
4. Head of household
Head of household status is for people who are considered unmarried at the end of the tax year and who also paid more than half the cost of maintaining a home for themselves and an eligible dependent. The benefit of claiming head of household filing status is that you get a lower tax rate and a higher standard deduction.
This filing status can be particularly tricky because it covers a narrow set of circumstances. You can only file as head of household if all of the following apply:
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You’re unmarried or legally separated on Dec. 31 of the tax year.
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You paid more than half the cost of maintaining a household for the entire tax year.
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You have a qualifying child, dependent child, or relative who lived with you for at least six months out of the year.
Dependent children generally need to be under the age of 19 (24 if they’re a student) and living with you for the majority of the tax year. You can also claim other qualifying relatives if they live with you most of the year and you financially support them. Note that if you have a dependent parent, you may be able to file as head of household even if they don’t live with you.
5. Qualifying widow(er) with a dependent child
If your spouse died during the tax year, you should use married filing jointly as your status. However, once that first tax year has passed, surviving spouses with at least one dependent child can file as a qualifying widow(er) for the next two tax years.
The benefit of qualifying widow or widower status is that it taxes the surviving widow or widower as if they were married filing jointly for two years after the spouse’s death, reducing tax liability and enabling better financial stability for survivors.
Consider qualifying widow or widower status if you meet these requirements:
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Your spouse died in one of the previous two tax years. (If they died in the year you’re filing for, you’d choose married filing jointly.)
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You have a qualifying dependent child.
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You remain unmarried.
Read more: Free tax filing: How to file your 2025 return for free
Read more: Why is my tax refund taking so long?
How to choose your tax filing status
To choose the correct filing status for your income tax return, start by determining your marital status at the end of the year.
If you’re legally married: Most couples will benefit from declaring married filing jointly status on their tax returns, but there are a few situations where filing separately makes sense. If you’re married and considering separate returns, consider consulting with a tax pro.
If you’re unmarried but you’re supporting a dependent: If you’re a divorced or single parent, you may qualify for head of household status. If your spouse died in one of the previous two tax years and you’re supporting a dependent child, you may be able to file as a qualifying widow or widower.
If you’re unmarried or single: At the end of the tax year, if you’re unmarried and can’t claim any dependents, you’re likely to be required to file as a single taxpayer.
Tax filing status FAQs
1. Can you change your tax filing status at any time?
You can amend your tax return at any time, including to change your filing status. Keep in mind that this can alter your tax liability and could result in a bigger tax bill or a refund. However, the IRS does set a limit of allowing taxpayers to use Form 1040X to go back no more than three tax years to make adjustments.
2. How do I know my household filing status?
Your household filing status usually corresponds to your marital status at the end of the tax year, combined with other factors such as whether you have dependents. Still not sure if you’re choosing the correct filing status for your federal tax return? You can use the IRS filing status tool to confirm your filing status, or consult with a tax expert.
3. What tax filing status gives you the biggest refund?
Married filing jointly often gives taxpayers the biggest refund because it has the highest standard deduction and lower tax rates at higher income levels.
Read more: Your tax refund may be bigger this year. Here's why.
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