Filing Status Basics: Which One Fits Your Year?
Published November 6, 2026
Filing status is the first choice you make on Form 1040. It affects which tax rules and which standard deduction amount apply to you. The IRS lists five filing statuses: single, married filing jointly, married filing separately, head of household, and qualifying surviving spouse. This guide is general information. It is not advice about your return.
Start with your marital status
Generally, your filing status is based on your marital status on the last day of the year. If you are unmarried, divorced, or legally separated on December 31, you are single for that year. If you are married on that date, you can generally choose between filing jointly and filing separately. If your spouse died during the year, you may file jointly for that year.
A change in your life can change your status. The IRS says your filing status may change after a major event, such as getting married or moving away from home. Look at your situation on December 31, then check the rules for that status. If you are unsure which status fits, read the IRS filing status page first, then the rules for each status you are considering.
Married filing jointly or separately
Married couples choose between a joint return and separate returns. The IRS notes that some married people file separately because it results in less tax. Compare both options before you choose. Our guide to married filing jointly or separately explains the trade-offs.
Head of household
Head of household applies if you are unmarried, or considered unmarried, on the last day of the year. You must also have paid more than half the cost of keeping up a home for the year. A qualifying person must have lived in that home for more than half the year. Temporary absences, such as time away at school, count as time at home. A dependent parent does not have to live with you. See who qualifies for head of household.
Qualifying surviving spouse
This status applies if your spouse died during the past two years and you have a dependent child. It is a separate status from head of household, with its own tests. Read the IRS filing status page before you choose it.
Single
Single covers people who are unmarried, divorced, or legally separated on the last day of the year. Head of household is a separate status with its own tests, so check it before you pick single.
Why the status matters
The IRS says filing status can affect whether you must file, how much tax you owe, which credits you can claim, which form you file, and your standard deduction amount. Credits such as the child tax credit have their own rules. Set your status first, then fill in the rest of the return.
An example
Ana is divorced on December 31. Her son lives with her for the whole year, and she pays most of the costs of their home. Ana is unmarried on the last day of the year, and her son lives with her for more than half the year. Ana then checks whether her son meets the qualifying person rules and whether the other tests are met. This example shows how the tests work. It is not a result for any real return.
Common mistakes
- Using your marital status from earlier in the year. The IRS uses the last day of the year.
- Choosing head of household because you pay the bills alone. The test is about keeping up a home and a qualifying person living with you.
- Assuming the status stays the same. Marriage, divorce, or a spouse's death can change it.
Next steps
Write down your marital status on December 31. Note who lived in your home for more than half the year, and who paid the costs of that home. Compare those facts with the five statuses above. If a life event changed your situation during the year, read the rules for that status before you file.
Upload your documents and answer a few simple questions. Your preparer reviews every deduction and credit and lets you know when your return is ready to sign.
Sources: Sources: IRS, Filing status (https://www.irs.gov/filing/filing-status); IRS, Publication 501 (2025), Dependents, Standard Deduction, and Filing Information (https://www.irs.gov/pub/irs-pdf/p501.pdf) This is general information, not advice about your specific return.
