Filing Status
Your tax classification based on marital and family situation — Single, Married Filing Jointly, Married Filing Separately, Head of Household, or Qualifying Surviving Spouse.
Your filing status determines your standard deduction amount, tax bracket thresholds, and eligibility for various credits and deductions. The IRS recognizes five filing statuses: Single, Married Filing Jointly (MFJ), Married Filing Separately (MFS), Head of Household (HOH), and Qualifying Surviving Spouse.
Married Filing Jointly is typically the most favorable status for married couples because it offers the widest tax brackets and largest standard deduction ($30,000 in 2025). Head of Household provides a higher standard deduction ($22,500 in 2025) than Single and wider brackets for unmarried taxpayers who pay more than half the cost of maintaining a home for a qualifying dependent.
Your filing status is generally determined by your marital status on December 31. If your spouse died during the tax year, you can usually still file jointly for that year. Choosing the right filing status can result in significant tax savings, so it is worth comparing options if you qualify for more than one.
Related Terms
Standard Deduction
A fixed dollar amount that reduces your taxable income, available to all filers who do not itemize. For 2025, it is $15,000 for single filers and $30,000 for married filing jointly.
Tax Bracket
A range of income taxed at a specific rate. The US uses a progressive system with seven brackets ranging from 10% to 37% for 2025.
Taxable Income
The portion of your income that is actually subject to federal income tax, calculated by subtracting the standard or itemized deduction from your AGI.
Try the calculator
Use our free tool to calculate your filing status and see how it affects your taxes.