Tax Filing Status Explained — Single, Married, Head of Household

Your filing status isn't just a box you check on your return. It determines your tax brackets, your standard deduction, and which credits you're eligible for. Pick the wrong one, and you could end up paying hundreds — or even thousands — more than you need to.

The IRS recognizes five filing statuses. Each one comes with different bracket widths and deduction amounts. Let's break them down so you can file with confidence.

See how your filing status affects your tax bill with the Federal Tax Calculator→

The 5 Filing Statuses at a Glance

Status	Standard Deduction	10% Bracket Top	22% Bracket Starts	Best For
Single	$15,700	$11,925	$48,476	Unmarried, no dependents
Married Filing Jointly (MFJ)	$31,400	$23,850	$96,951	Most married couples
Married Filing Separately (MFS)	$15,700	$11,925	$48,476	Couples with specific financial situations
Head of Household (HoH)	$23,500	$17,000	$64,851	Unmarried with qualifying dependent
Qualifying Surviving Spouse (QSS)	$31,400	$23,850	$96,951	Widowed in 2024 or 2025, with dependent child

The difference between Single and Head of Household alone is $7,800 in standard deduction. That's real money — potentially $1,800+ in tax savings depending on your bracket.

See all 2026 federal tax brackets by filing status→

Single

You'll file as Single if you were unmarried on December 31, 2025 and you don't qualify for any other status. This is the most straightforward filing status.

Who qualifies:

You were never married during the tax year
You were legally separated under a final decree by December 31
You were divorced by December 31

The Single status has the narrowest tax brackets and the lowest standard deduction at $15,700. Your 10% bracket only covers the first $11,925 of taxable income, so you hit higher rates sooner than someone filing as Head of Household or Married Filing Jointly.

That said, if you're unmarried with no dependents, Single is likely your only option. Don't try to claim Head of Household just because you live alone and pay your own bills — you need a qualifying dependent for that.

Married Filing Jointly

For most married couples, filing jointly is the clear winner. You get the widest tax brackets and the highest standard deduction at $31,400 — exactly double the Single amount.

Who qualifies:

You were legally married on December 31, 2025 (even if you married on December 31 itself)
You and your spouse agree to file a joint return
Common-law marriages recognized by the state where you live also count

Why it's usually better:

MFJ gives you access to the full range of credits and deductions. The Earned Income Tax Credit, Child Tax Credit, education credits, and student loan interest deduction are all available at their maximum thresholds.

Your combined income is taxed together, but the bracket widths are roughly double those of Single. So if one spouse earns significantly more than the other, the lower-earning spouse's income gets taxed at the bottom of the brackets rather than stacking on top.

One thing to watch: both spouses are jointly and severally liable for the full tax on a joint return. If your spouse underreports income or claims false deductions, you could be on the hook. Innocent spouse relief exists, but it's a process.

Married Filing Separately

MFS is the least advantageous status for most couples, but there are a few situations where it makes sense.

Who qualifies:

You were legally married on December 31, 2025
You choose not to file a joint return

When MFS saves money:

Income-driven student loan repayment (IDR) — If one spouse has significant federal student loans on an IDR plan, filing separately keeps only that spouse's income in the repayment calculation. This can dramatically lower monthly payments.
Spouse has tax debt — Filing separately protects your refund from being seized to cover your spouse's back taxes, unpaid child support, or defaulted student loans.
High medical expenses for one spouse — Medical expenses are deductible above 7.5% of AGI. Filing separately with a lower individual AGI means you clear that threshold more easily.
You suspect your spouse of tax fraud — If you don't trust the numbers your spouse is reporting, filing separately keeps you off the joint return.

What you give up:

The list of penalties for MFS is long. You lose access to:

Earned Income Tax Credit
American Opportunity Credit and Lifetime Learning Credit (in most cases)
Student loan interest deduction
Child and Dependent Care Credit (in most cases)
Adoption credit exclusion

Your standard deduction drops to $15,700 — same as Single — and your brackets are compressed. Run the numbers both ways before choosing MFS.

Compare your tax bill: MFJ vs MFS→

Head of Household

Head of Household gives you a $23,500 standard deduction — $7,800 more than Single — and wider tax brackets. But qualifying for it has strict rules, and the IRS audits HoH claims more frequently than other statuses.

Three requirements (all must be met):

You were unmarried on December 31, 2025 (or considered unmarried — more on that below)
You paid more than half the cost of maintaining your home for the year (rent, mortgage, utilities, food, repairs, property taxes, insurance)
A qualifying person lived with you for more than half the year

Who counts as a qualifying person:

Your child (biological, adopted, stepchild, foster child) who is under 19, or under 24 and a full-time student, or permanently disabled at any age
Your parent, if you paid more than half their housing costs (your parent doesn't have to live with you — paying for their separate home counts)
Other relatives who lived with you and whom you can claim as a dependent

Common mistakes to avoid:

Living alone doesn't make you HoH. You need a qualifying dependent. A single person with no dependents files as Single — period.
Paying a friend's or roommate's bills doesn't count. The qualifying person must meet the IRS relationship test.
Your child must live with you more than half the year. If you share custody 50/50 and the other parent claims the child, you likely can't file HoH.

"Considered unmarried" rule: If you're technically still married but lived apart from your spouse for the last 6 months of the year, paid more than half the household costs, and have a qualifying dependent, you may still file as Head of Household. This is a common situation for people who are separated but haven't finalized a divorce.

Qualifying Surviving Spouse

This status gives you the same brackets and standard deduction as Married Filing Jointly — $31,400 deduction and wide brackets — for up to two years after your spouse's death.

Who qualifies:

Your spouse died in 2024 or 2025
You have a dependent child (biological, adopted, or stepchild) who lived with you all year
You paid more than half the cost of maintaining your home
You didn't remarry before the end of 2025

In the year your spouse actually died, you can still file a joint return with your deceased spouse. The QSS status kicks in for the following two tax years — giving you three total years of joint-level brackets as you adjust financially.

After those two years, you'd typically file as Head of Household (if you have a dependent) or Single (if you don't).

How to Choose the Right Filing Status

Not sure which status applies to you? Walk through this decision tree:

Were you legally married on December 31, 2025?
- Yes → File Married Filing Jointly (usually best) or Married Filing Separately (only if a specific situation from the MFS section applies)
- No → Go to step 2
Did your spouse die in 2024 or 2025, and do you have a dependent child?
- Yes → File as Qualifying Surviving Spouse
- No → Go to step 3
Are you unmarried and do you have a qualifying dependent who lived with you more than half the year?
- Yes → File as Head of Household (confirm you paid more than half the household costs)
- No → File as Single

When in doubt, the IRS has an interactive tool that asks a series of questions and tells you which status to use.

Use the IRS tool to determine your filing status→

Married Filing Jointly vs Separately — When Does MFS Win?

Here's a concrete scenario where MFS actually saves money:

Example: Sarah earns $85,000. Her husband Jake earns $40,000 and has $120,000 in federal student loans on a SAVE repayment plan.

If they file MFJ: Combined AGI = $125,000. Jake's student loan payment is based on $125,000 in household income. Payment: roughly $820/month.
If they file MFS: Jake's payment is based on his $40,000 AGI alone. Payment: roughly $180/month.

That's a $640/month difference — $7,680 per year. Even after losing some credits and paying slightly more in taxes from compressed MFS brackets, the student loan savings usually come out ahead.

Run the numbers for your situation. Calculate your total tax under both statuses using the federal tax calculator, then factor in any student loan savings or other benefits.

For a full breakdown of deduction strategies, check out the guide on standard deduction vs. itemizing.

Frequently Asked Questions

Can I file as Head of Household if I'm divorced?

Yes — and many divorced parents should. If you're unmarried as of December 31, your child lived with you for more than half the year, and you paid more than half the costs of maintaining your home, you qualify for Head of Household. Divorce doesn't disqualify you; it's often what makes you eligible.

What if I got married on December 31?

You're considered married for the entire year. Even if you married on the last day of December, you'd file as Married Filing Jointly (or Separately) for that full tax year. There's no prorating — it's based on your status at year-end.

Can same-sex married couples file jointly?

Absolutely. Since the Supreme Court's 2015 Obergefell v. Hodges decision, all legally married same-sex couples can — and should — file as Married Filing Jointly or Separately, just like any other married couple. This applies in all 50 states regardless of where the marriage took place.

What if my spouse refuses to file a joint return?

You can't file jointly without your spouse's consent. If your spouse won't cooperate, your options are Married Filing Separately or, if you meet the "considered unmarried" test (lived apart for the last 6 months with a qualifying dependent), Head of Household. MFS is the fallback when a joint return isn't possible.

Can I change my filing status after I've filed?

You can switch from MFS to MFJ by filing an amended return (Form 1040-X) within 3 years of the original due date. However, switching from MFJ to MFS is only allowed before the filing deadline. Once the April 15 deadline passes, a joint return is generally final.

Next Steps

Choosing the right filing status is step one. From here, you'll want to:

If you have dependents, don't miss the Child Tax Credit guide and the Earned Income Tax Credit breakdown — both are heavily influenced by your filing status.