Choosing the correct tax filing status is a foundational step when preparing your federal income tax return. It influences your tax rate, the deductions and credits available to you, and the overall amount of tax you owe or refund you receive. The IRS bases your filing status primarily on your marital status and family situation as of December 31st of the tax year. Here’s an updated guide to the five main filing statuses for 2025 and how to determine the best one for you.
The Five IRS Tax Filing Statuses
- Single
- For individuals who are unmarried, divorced, or legally separated under state law by December 31.
- Offers the lowest standard deduction ($13,850 in 2025) compared to some other statuses.
- Suitable for taxpayers without qualifying dependents.
- Learn more about Single Filing Status.
- Married Filing Jointly (MFJ)
- Used by married couples filing one combined tax return.
- Provides the highest standard deduction ($27,700 in 2025) and typically the most favorable tax brackets.
- Both spouses share responsibility for the tax return’s accuracy and liabilities.
- Can include a surviving spouse for the year of death.
- See more on Married Filing Jointly.
- Married Filing Separately (MFS)
- Used by married couples who choose to file separate returns.
- Sometimes beneficial if one spouse has high medical expenses or miscellaneous deductions limited by income.
- Limits eligibility for certain credits like the Child and Dependent Care Credit and education credits.
- Both spouses must either itemize or take the standard deduction.
- Read about Married Filing Separately.
- Head of Household (HoH)
- For unmarried individuals who pay over half the cost of maintaining a home for a qualifying dependent who lives with them more than half the year.
- Offers a higher standard deduction ($20,800 in 2025) and better tax brackets than Single status.
- The “considered unmarried” rule applies to some married taxpayers living apart for the last six months of the year.
- Details on qualifying for Head of Household.
- Qualifying Widow(er) with Dependent Child
- Allows a surviving spouse to use MFJ tax rates and deductions for two years after the year of their spouse’s death.
- Requires a child or stepchild dependent living in the home full year, and paying over half the cost of upkeep.
How to Determine Your Filing Status
Start by answering these key questions:
- Were you married on December 31?
- Do you have a qualifying dependent?
- Did you pay more than half the cost of maintaining your home?
Using the IRS flow chart in Publication 501 can clarify your best option.
Common Mistakes to Avoid
- Filing as Single when you may qualify as Head of Household.
- Not comparing MFJ and MFS if married, which can affect tax liability significantly.
- Misunderstanding “considered unmarried” status.
- Ignoring that your marital status on December 31 determines your entire year’s filing status.
Real-Life Examples
- Sarah, a single professional with no dependents, files as Single.
- Mike and Emily, married with a child, file Married Filing Jointly.
- Maria, unmarried grandparent supporting a dependent living in her home, qualifies as Head of Household.
- David and Lisa, separated but not divorced, may choose Married Filing Separately or HoH if qualified.
Tips for Optimizing Your Status
- Review your status annually, especially after major life changes (marriage, divorce, birth).
- Consider tax software or professional help to compare filing statuses.
- Keep detailed records of household expenses and dependent residency.
For more in-depth information, visit the IRS website on Filing Status and FinHelp’s related glossary entries on Married Filing Jointly vs. Separately and Head of Household Status.
Sources:
- IRS Publication 501, Dependents, Standard Deduction, and Filing Information, IRS.gov, accessed July 2025
- IRS Topic No. 501, Filing Status, IRS.gov
- Investopedia, “Tax Filing Status: Definition, Types, and How It Works,” July 2025
- NerdWallet, “Tax Filing Status: How to Choose,” July 2025
