# Filing Status: What It Means on Your Taxes, Types

![A taxpayer places a finger on the line corresponding to their income tax bracket and enters that percentage into a calculator with the other hand.](https://www.investopedia.com/thmb/IgYGU-l_CPXdr6elDNUWeGDr_sU=/1500x0/filters:no_upscale():max_bytes(150000):strip_icc()/TaxIndexingWhatItiHowItWorkExampleGettyImages-1368343105-daacdc4b81064aa09b8ad788276090bb.jpg)

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## What Is Filing Status?

Filing status is a category that defines the type of tax return form a taxpayer must use when filing their taxes. Filing status is closely tied to marital status.

### Key Takeaways

*   Filing status determines which tax return form an individual must use, with categories influenced by marital status, dependents, and other factors.
*   The five main filing statuses are single, married filing jointly, married filing separately, head of household, and surviving spouse.
*   Selecting the correct filing status is crucial as it affects the taxpayer's income bracket, deductions, and, ultimately, tax liability.
*   Married filing jointly is often beneficial for couples, while head of household status can provide tax advantages for single individuals supporting dependents.

## Understanding Filing Status

The filing status is important because an individual's tax bracket (and, therefore, the amount they must pay) is determined by marital status, the number of children, occupation, and several other factors. You must file your status honestly, or it will be considered fraudulent and penalties will be assessed.

For federal income tax purposes, a taxpayer falls into one of five categories: single, married filing jointly, married filing separately, head of household, and qualifying widow(er), also known as surviving spouse.

### Single Filer

A [single filer](https://www.investopedia.com/terms/s/single.asp) is a taxpayer who is unmarried, divorced, a registered domestic partner, or legally separated according to state law as of the last day of the tax year. The head of a household or a widowed person may not fall under the "single" category for tax purposes. Single filers have lower income limits for most exemptions. Below are the income brackets for individuals filing as single.

### Married Individuals Filing Jointly or Surviving Spouse

An individual who is married by the end of the tax year can file tax returns jointly with their spouse. When filing under [married filing jointly](https://www.investopedia.com/terms/m/mfj.asp) status, couples can record their respective incomes, exemptions, and deductions on the same tax return. A joint tax return often provides a bigger tax refund or a lower tax liability. A [surviving spouse](https://www.investopedia.com/terms/q/qualified-widow-or-widower.asp) can also continue to file as married filing jointly in the year their spouse dies and for the two tax years following the year of a spouse's death. Certain conditions must be met. Below are the income brackets for individuals filing as married filing jointly or surviving spouse.

Married filing jointly is best if only one spouse has a significant income. If both spouses work and the income and [itemized deductions](https://www.investopedia.com/terms/i/itemizeddeduction.asp) are large and very unequal, it may be more advantageous to file separately.

### Head of Household

A [head of household](https://www.investopedia.com/terms/h/head_of_household.asp) is a single or unmarried taxpayer who pays at least 50% of the costs of supporting their household and lives with other [qualifying family members](https://www.investopedia.com/terms/m/memberofhousehold.asp) for whom they provide support for more than half of the year.

This means that the taxpayer must have paid more than half of the total household bills, including rent or mortgage, utility bills, insurance, property taxes, groceries, repairs, and other common household expenses. Some examples of qualifying family members include a dependent child, grandchild, sibling, grandparent, or anyone else you can claim as an [exemption](https://www.investopedia.com/terms/p/personal-exemption.asp).

A head of household benefits from a lower tax rate. Below are the income brackets for head of household.

### Married Filing Separately

Married couples can choose to file their own tax returns, which would be the category of [married filing separately](https://www.investopedia.com/terms/m/mfs.asp). Each individual in the couple will report their own income and [deductions](https://www.investopedia.com/terms/t/tax-deduction.asp) on separate returns. Taxes are generally higher for those couples filing separately than if they were to file a joint return. Below are the income brackets for married filing separately.  

## Can Married Couples Choose Any Filing Status They Want?

While married couples have more flexibility in choosing a filing status, they're limited to either "married filing jointly" or "married filing separately." In certain cases, if one spouse lived separately for over half a year, and there are dependents involved, one spouse might qualify as "head of household," which allows for additional tax benefits. Note that selecting a status that doesn't match your actual circumstances is prohibited by the IRS.

## What Are the Differences Between Single and Head of Household Tax Filing Statuses?

Single status applies to individuals who are unmarried or separated, while head of household is reserved for single individuals who financially support a qualifying dependent and meet residency requirements. Head of household offers a larger standard deduction and generally lower tax rates than single, which can result in significant tax savings.

## What Is the Qualifying Widow(er) Filing Status?

If a surviving spouse has a dependent child, the qualifying widow(er) status is available for up to two years following the spouse's death. This status allows them to receive the same benefits as those who file jointly, like a higher standard deduction and lower tax rates. After two years, if they have not remarried, they have to file as single or head of household, depending on their situation.

## The Bottom Line

Filing status determines which tax form a taxpayer uses and impacts deductions, exemptions, and tax rates based on marital status, dependents, and household contributions. Choosing the right category (single, married filing jointly, married filing separately, head of household, surviving spouse) is essential for maximizing benefits and accurately calculating your tax liability.

> **Article Sources**
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> 2.  Internal Revenue Service. "[Choosing the Correct Filing Status](https://www.irs.gov/newsroom/correct-filing-status)."
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> 8.  Internal Revenue Service. "[Filing Status](https://apps.irs.gov/app/vita/content/globalmedia/4491_filing_status.pdf)," Page 8.