Filing Status
Tax Glossary Term
Definition
Your filing status determines which tax brackets, standard deduction amount, and eligibility rules apply to your return. The IRS recognizes five filing statuses: Single, Married Filing Jointly (MFJ), Married Filing Separately (MFS), Head of Household (HoH), and Qualifying Surviving Spouse. Your status is determined by your marital and family situation on December 31 of the tax year, so even if you got married on December 31, you are considered married for the entire year. Married Filing Jointly generally offers the widest brackets and largest standard deduction ($32,200 in 2026), making it the most advantageous for most married couples. Head of Household provides wider brackets than Single and a larger standard deduction ($24,150) for unmarried taxpayers supporting dependents. Married Filing Separately uses the narrowest brackets and smallest standard deduction, and disqualifies you from many credits and deductions, including the OBBBA tips and overtime deductions. Single is the default for unmarried taxpayers without qualifying dependents. Choosing the wrong filing status is one of the most common tax errors, especially for recently separated or divorced taxpayers. If you are unmarried and support a child, check whether you qualify for Head of Household — it could save you thousands compared to filing as Single.
Example
Same $80,000 income, different statuses:
Single standard deduction: $16,100, taxable: $63,900
HoH standard deduction: $24,150, taxable: $55,850
HoH saves ~$1,600+ in federal tax