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Tax Filing Status

The filing status you use when you file your return determines the tax rates that will apply to your taxable income. Filing status also determines the standard deduction you may claim if you do not itemize your personal deductions and your ability to claim certain other exclusions, deductions, and credits.

There are five filing statuses:

  • Single
  • Married filing jointly (even if only one spouse had income)
  • Married filing separately
  • Head of household
  • Qualifying widow(er) with a dependent child

In some cases, you may qualify to use more than one status and can choose the one more favorable to you. Use the one that will save you taxes. Don't automatically use the status you used last year; it may have changed.

Certain people, such as children, nonresident aliens, deceased individuals, and incompetent persons, have special issues for filing tax returns. While their filing status may be the same as other taxpayers (e.g., a minor child's status is single), different rules govern when these people must file returns and who is responsible for filing their returns.