What It Means
Your filing status is the category you use on your federal tax return. The IRS has five: single, married filing jointly, married filing separately, head of householdHead of householdAn IRS filing status for an unmarried person who pays more than half the cost of a home where a qualifying person lives for more than half the year. See more, and qualifying surviving spouse. It's generally based on your marital status on the last day of the year, and it sets your tax rates and your standard deductionStandard deductionA fixed dollar amount the IRS lets you subtract from income before tax, set by filing status and adjusted yearly; for 2026 it's $16,100 single and $32,200 joint. See more.
Try It: Compare the Standard Deduction by Filing Status
Pick a filing status to see its standard deduction for 2025 returns (filed in 2026) and for tax year 2026, from the IRS.
Unmarried or legally separated on December 31, with no other status that fits.
Married, and you both agree to file one return with combined income.
Married, each spouse filing their own return.
Unmarried or considered unmarried, paying more than half the cost of a home where a qualifying person lived more than half the year.
For up to two years after the year a spouse died, if you meet Publication 501's conditions.
How People Say It
- "We always file jointly, it's simpler."
- "I'm filing head of household now that the kids live with me."
- "We got married December 30, so we count as married for the whole year."
The Breakdown
What the rule says. The IRS "Filing status" page lists five statuses, and your status generally follows your marital status on the last day of the year.
| Status | Who it's for, in short | Standard deduction, 2025 | Standard deduction, 2026 |
|---|---|---|---|
| Single | Unmarried or legally separated under a divorce or separate maintenance decree, with no other status that fits | $15,750 | $16,100 |
| Married filing jointly | A married couple who agree to file one return with combined income and deductions | $31,500 | $32,200 |
| Married filing separately | A married person filing their own return | $15,750 | $16,100 |
| Head of household | Unmarried or considered unmarried, paid more than half the cost of keeping up a home, and a qualifying person lived there more than half the year | $23,625 | $24,150 |
| Qualifying surviving spouse | Up to two years after the year a spouse died, using joint rates | $31,500 | $32,200 |
Who it applies to. Everyone filing a federal return picks one.
Documents to have ready. Your marriage, divorce or separation papers if your status changed this year, and records of household costs if you plan to file as head of household.
Good to Know
These statuses come from the IRS "Filing status" page and Publication 501 (2025), and the deduction amounts from the IRS's pages on the 2025 law and its 2026 inflationInflationA general rise in the prices of goods and services over time, so the same amount of money buys less than it did before. See more release, all checked October 1, 2026. The IRS says married filing separately may suit a spouse who wants to be responsible only for their own tax, or a couple for whom it means less tax than a joint return. Qualifying surviving spouse carries conditions of its own, so read Publication 501 before you use it, and ask a tax professional when a divorce, separation or death changed things during the year.
FAQ
What are the five filing statuses?
Single, married filing jointly, married filing separately, head of household, and qualifying surviving spouse, per the IRS.
If I got married in December, can I file jointly?
Generally yes. Filing status is based on your marital status on the last day of the year, so a couple married by December 31 counts as married for that year.
How long can a widow or widower use qualifying surviving spouse?
For two years following the year the spouse died, if the other conditions in Publication 501 are met. It uses joint return tax rates and the highest standard deduction.
Do It in Buhata
Notes (Premium), Reminders
Write down this year's filing status and any change in marital status in Notes (Premium), and set a Reminder to revisit it before you update your W-4.
Open BuhataRelated Terms and Categories
- Head of household
An IRS filing status for an unmarried person who pays more than half the cost of a home where a qualifying person lives for more than half the year.
- Standard deduction
A fixed dollar amount the IRS lets you subtract from income before tax, set by filing status and adjusted yearly; for 2026 it's $16,100 single and $32,200 joint.
- Tax dependent
A qualifying child or qualifying relative you can claim on your federal tax return, which can open credits and a better filing status if every IRS test is met.
- Itemized deduction
A specific expense the IRS lets you subtract on Schedule A, such as mortgage interest, state and local taxes, charity or large medical bills, instead of the standard deduction.
- W-4 form
The IRS form you give your employer so it knows how much federal income tax to withhold from each paycheck, officially the Employee's Withholding Certificate.
- Dual income household
A household where two adults, usually a couple, both earn income from work, so the budget runs on two paychecks.
Sources
IRS, "Filing status"; IRS, Publication 501 (2025), "Dependents, Standard Deduction, and Filing Information"; IRS, "Working Families Tax Cuts" (One, Big, Beautiful Bill provisions for individuals and workers); IRS, "Understanding the One Big Beautiful Bill: Individual Tax Provisions" (video text script); IRS, "IRS releases tax inflation adjustments for tax year 2026, including amendments from the One, Big, Beautiful Bill"
- www.irs.gov/filing/filing-status
- www.irs.gov/publications/p501
- www.irs.gov/newsroom/one-big-beautiful-bill-provisions-individuals-and-workers
- www.irs.gov/newsroom/understanding-the-one-big-beautiful-bill-individual-tax-provisions-youtube-video-text-script
- www.irs.gov/newsroom/irs-releases-tax-inflation-adjustments-for-tax-year-2026-including-amendments-from-the-one-big-beautiful-bill
Last updated .