Filing Status

Single

A taxpayer who is not married and does not qualify for another filing status. EX: 23-year-old with a job, no kids, lives alone = single

Married Filing Jointly (MFJ)

Married couple files one tax return together and combines income and deductions. EX: Husband W-2 $40,000 + Wife W-2 $30,000 = file MFJ Key Points: Usually lowest tax, eligible for most credits, both spouses responsible for return.

Married Filing Separately (MFS)

Married couple files separate tax returns. EX: Married but don’t want to combine income = MFS Key Points: Higher tax, lose many credits, sometimes used for student loans or separation.

Head of Household (HOH)

Unmarried taxpayer who paid more than half the cost of keeping up a home for a qualifying person. EX: Single mom with a child = HOH Key Points: Unmarried (or considered unmarried), paid > 50% of household costs, qualifying child or dependent lived with them > half the year.

Qualifying Surviving Spouse (QSS)

Widow/widower with a dependent child can file for this for 2 years after spouse dies. EX: Husband died in 2023; wife has child in 2024 = QSS Key points: Gets same tax benefits as MFJ, must have a dependent child, cannot remarry.

Filing Status Rule: When can a married person file HOH (Considered unmarried rule)

A married person can file HOH if:

Did not live with spouse last 6 months of year

Paid > half household costs

Has qualifying child

Child lives with them > half year

Must be apart July 1st - Dec 31 to be considered unmarried.

EX: Some married people are basically single parents because their spouse moved out.

Filing Status Rule: Household Costs

Rent, mortgage interest, property tax, utilities, repairs, food eaten in home.

DO NOT INLCLUDE:

Clothing, education, medical, vacations, life insurance

Taxpayer must pau more than half of the household costs to qualify for HOH

Filing Status Rule: December 31st

Your marital status on Dec 31st determines filing status for the whole year. EX: Married on Dec 31 = Married all year Divorced on Dec 31 = single all year

Filing Status Order

1. Married?

2. Spouse died in the last 2 years with child?

3. Unmarried with dependent?

4. Married but separated last 6 months?

5. none = single