Tax Filing Status Explained (5 Types)

Definition

Your filing status determines which tax brackets, standard deduction amounts, and eligibility for credits and deductions apply to your federal tax return. There are five filing statuses, and choosing the correct one can save you thousands of dollars in taxes. Your filing status is determined by your marital and family situation on December 31 of the tax year.

The Five Filing Statuses

StatusStandard Deduction (2026)Who Qualifies
Single$15,000Unmarried, divorced, or legally separated with no dependents
Married Filing Jointly$30,000Married couples filing one combined return
Married Filing Separately$15,000Married couples who choose separate returns
Head of Household$22,500Unmarried with qualifying dependent, paying >50% of household costs
Qualifying Surviving Spouse$30,000Widowed within past 2 years with dependent child

Married Filing Jointly almost always results in the lowest combined tax for married couples. Married Filing Separately is rarely advantageous but may be useful when one spouse has significant medical expenses or student loan payments tied to income-based repayment plans. Head of Household provides wider brackets and a larger deduction than Single status, benefiting unmarried parents significantly.

Try the tax calculators with different filing statuses to see how your choice affects your total tax liability.