Takeaways
- You select your tax filing status when beginning your annual tax returns.
- Tax filing status influences your tax credits, deductions, and liability that year.
- Single tax filing status was the most common filing status for 2024 tax returns.
- Your annual federal taxes for the tax year 2024 will be due on April 15, 2025.
- The IRS has five tax filing options: single, married filing jointly, married filing separately, head of household, and qualifying surviving spouse.
What Is Tax Filing Status?
Your tax filing status is the category under which you file your tax return each year. The Internal Revenue Service (IRS) defines your filing status based on your marital status, dependents, and household. The filing status you qualify for and select when filing your taxes determines your eligibility for tax credits and deductions and influences your tax liability.
Read More: 2024 and 2025 Federal Tax Rates and Brackets
Take the Next Step:
H&R Block Website
H&R Block Online Tax Software
Smart Money Rating: 5/5
Current Offer: 20% Off Online Tax Prep
Best For: Individual Tax Filing
Our Picks: Best Online Tax Filing Software Programs
5 Types of Tax Filing Status
1. Single
Single is the most common type of tax filing status. In 2023, over 81 million "single" tax returns were filed.[1] Single filers include unmarried people and legally separated people. The status extends to married people who meet the IRS qualification for single filing status.
If you are single but meet the qualifications for other filing statuses, like Head of Household, it is often more beneficial to file under a different filing status.
For 2024 and 2025, the standard deduction for single filers is $14,00 and $15,000, respectively, while the head of household deduction is $21,900 and $22,500. [2][3]
- Best For: Single People
- Advantages: Only have to track your taxable income and deductions
Learn More: What Is a Tax Refund?
2. Married Filing Jointly
If taxpayers are married by December 31, they can file a joint return for the fiscal year.
Married filing jointly status allows taxpayers to qualify for tax credits and deductions that specifically benefit families. When couples file together, there is only one return between them.
A joint return often results in a lower tax liability and potentially a bigger refund.
- Best For: Married couples
- Advantages: Potential for more significant deductions and tax savings than single filers
Learn More: 9 Ways to Use Your Tax Refund
Take the Next Step:
Member NCUA
Consumer Credit Union CD
Smart Money Rating: 5/5
APY: 5.00% on 13 month Certificate (Terms Apply)
Required Minimum: $250
3. Married Filing Separately
This tax filing status has the highest tax rate for filers. However, there are certain situations where this tax filing status may result in lower taxes. The married filing separate tax status was created for separated or divorced couples. This filing status significantly reduces your eligible tax deductions and credits.
Happily, married couples may choose to file under this status in certain circumstances. For example, it could make sense for a couple with a large income disparity, where the lower-earning spouse has significant itemized deductions for the year.
- Best For: Married couples with wide income gaps
- Advantages: Reduction in tax liability for couples with a large difference in salary and a lower earner qualifies for very large, itemized deductions
4. Head of Household
Unmarried taxpayers can use this status if they meet the following IRS qualifications. You must be unmarried, pay for more than half of household expenses, and live with a dependent, whom you support financially for more than half the year.
Your dependent does not have to be a child; it can be a grandchild, brother, sister, grandparent, or anyone else you can claim. If your dependent is your parent, they do not have to live with you to qualify.
Filing as head of household offers a more favorable tax rate and bigger standard deduction than single filing status.
- Best For: Single filers with dependents
- Advantages: Potential for larger deductions and tax savings than single filers
Take the Next Step:
Quicken’s Website
Quicken App
Smart Money Rating: 5/5
Best For: Tracking Personal Finances
Bonus Offer: 50% Off for New Customers (Terms Apply)
5. Qualifying Surviving Spouse
In the year you lose your spouse, you are allowed to file a joint return with your deceased spouse. In the two years following, you can file as a qualifying surviving spouse if you haven't remarried and have a qualified dependent living in your home.
The tax rates for qualifying surviving spouses and married filing jointly are the same. However, the lowest tax rates are extended to widows and widowers during the first two years after their spouse's death.
- Best For: Recently widowed tax filers
- Advantages: Potential for lower tax bills because of the reduced tax rates
When Does Your Filing Status Change?
Your tax filing status determines the following:
- If you need to file a return
- How much tax you owe
- Which credits you can claim
- The type of form you should use to file
- The standard deduction amount you can take
- Whether or not you get a tax refund
Your marital status typically decides your tax filing status on December 31 of the fiscal year. If you are married by the last day of the year, you can file a joint return and enjoy the tax benefits for the entire year. Subsequently, if you are divorced or legally separated by December 31, that can impact your tax status.
Major life events outside marriage and divorce can also impact your tax status. If you move away from home for the first time or have a baby, those events can change which tax filing status you file under for the fiscal year.
Smart Summary
Your tax filing status determines your tax rates and bracket, and eligibility for certain deductions. If you qualify for more than one tax status, most tax professionals recommend choosing the one that lowers your tax liability the most. In 2024, the IRS issued more than 103 million tax refunds.[4] Even if you are not legally required to file a tax return due to your income level, you should collect any refunds or credits you qualify for. Learn how to file your federal tax return.
(1) Internal Revenue Service. SOI tax stats – Individual statistical tables by filing status. Last Accessed January 12, 2025.
(2) Internal Revenue Service. IRS provides tax inflation adjustments for tax year 2024. Last Accessed January 12, 2025.
(3) Internal Revenue Service. IRS provides tax inflation adjustments for tax year 2025. Last Accessed January 12, 2025.
(4) Internal Revenue Service. 2024 Filing season statistics — individual income tax returns. Last Accessed January 12, 2025.
