Choosing the correct filing status is essential for determining your tax liability, standard deduction, and eligibility for certain credits and deductions. The IRS recognizes five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Surviving Spouse. You should select the status that results in the lowest tax for you, provided you meet the eligibility requirements.
Key Filing Status Options
- Married Filing Jointly: Available if you are married and both spouses agree to file jointly. This status often results in lower combined tax and a higher standard deduction. You may file jointly even if one spouse has no income. If your spouse died during the year, you are considered married for the entire year and may file jointly for that year.
- Married Filing Separately: Choose this if you and your spouse do not agree to file jointly or if you want to be responsible only for your own tax. Generally, you will pay more combined tax than on a joint return. Certain credits, like the Earned Income Credit, are not available if you file separately. You may be able to qualify as Head of Household instead if you meet the “considered unmarried” rules and maintain a household for a qualifying dependent.
- Head of Household: Available if you are unmarried or considered unmarried and maintain a household for a qualifying child or dependent. This status offers a higher standard deduction than Single and may allow you to claim certain credits such as the Earned Income Credit (EIC). To qualify, you must generally pay more than half the cost of keeping up your home for the year.
- Single: For unmarried individuals who do not qualify for Head of Household or Qualifying Surviving Spouse. Some married individuals may qualify as Head of Household under the “considered unmarried” rules if they live apart from their spouse for the last six months of the year.
- Qualifying Surviving Spouse: Available for up to two years after the death of a spouse if you have a dependent child living with you for more than half the year and you meet other requirements. This status allows you to use the Married Filing Jointly tax rates during that period.
Special Considerations
- Divorce or Separation: If you are divorced under a final decree by the last day of the year, you are considered unmarried for the entire year and cannot file as Married Filing Jointly.
- Nonresident Aliens: Generally, a married couple cannot file jointly if either spouse is a nonresident alien at any time during the year. However, you may choose to treat a nonresident alien spouse as a U.S. resident for the year by filing a joint return and attaching a signed statement (see Publication 519 for details).
- Changing Status After Filing Jointly: Once you file a joint return, you generally cannot switch to filing separately for the same tax year after the due date of the return.
Source:
Publication 501 - Dependents, Standard Deduction, and Filing Information
Publication 17 - Your Federal Income Tax
Form 1040 Instructions
Disclaimer: Always verify your filing status and eligibility requirements with the current IRS forms and instructions. For complex situations, consult a tax professional or CPA.