Your filing status determines your standard deduction and tax rates. It is generally determined by your marital status on the last day of the year.
- Single: You were not married on December 31, or were legally separated under a divorce or separate maintenance decree.
- Married Filing Jointly: You were married on December 31. This is generally the most advantageous status for married couples.
- Married Filing Separately: You are married but choose to file separate returns. This status often disqualifies you from many credits (like the Earned Income Tax Credit, unless specific conditions are met).
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Head of Household (HOH): You are unmarried (or considered unmarried) and paid more than half the cost of keeping up a home for a qualifying person (like a child) who lived with you for more than half the year.
- Note: You may be “considered unmarried” if you lived apart from your spouse for the last 6 months of the year and file a separate return.
- Qualifying Surviving Spouse: You may qualify for two years after your spouse’s death if you do not remarry and have a dependent child living with you.
Official IRS Resource:What Is My Filing Status?
