Filing status is based on marital status and family situation. There are five possible filing status categories: single individual, married person filing jointly or surviving spouse, married person filing separately, head of household and a qualifying widow(er) with dependent children.

 

It’s important to use the correct filing status when filing your income tax return. It can impact the tax benefits you receive, the amount of your standard deduction and the amount of taxes you pay. It may even impact whether you must file a federal income tax return.

Are you single, married or the head of your household? The most common are "Single," "Married Filing Jointly" and "Head of Household." The Head of Household status may be the one most often claimed in error.

 

The IRS offers these seven facts to help you choose the best filing status for you.

 

  1. Marital Status. Your marital status on the last day of the year is your marital status for the entire year.
  2. If You Have a Choice.  If more than one filing status fits you, choose the one that allows you to pay the lowest taxes.
  3. Single Filing Status. Single filing status generally applies if you are not married, divorced or legally separated according to state law.
  4. Married Filing Jointly. A married couple may file a return together using the Married Filing Jointly status. If your spouse died during the year, you usually may still file a joint return for that year.
  5. Married Filing Separately.  If a married couple decides to file their returns separately, each person’s filing status would generally be Married Filing Separately.
  6. Head of Household.  The Head of Household status generally applies if you are not married and have paid more than half the cost of maintaining a home for yourself and a qualifying person.
  7. Qualifying Widow(er) with Dependent Child.  This status may apply if your spouse died during the year, you have a dependent child and you meet certain other conditions.
Table 6. Standard Deduction Chart for Most People
Table 7. Standard Deduction Chart for People Born Before January 2, 1954, or Who Are Blind
Table 8.Standard Deduction Worksheet for Dependents