Filing Status

Filing Status Filing status determines the tax bracket, standard deduction, and eligibility for many credits and deductions. There are five filing statuses under U.S. tax law. --- ## The Five Filing Statuses ### 1. Single - Unmarried as of December 31 of the tax year - Legally separated under a final decree of divorce or separate maintenance - Does not qualify for any other status ### 2. Married Filing Jointly (MFJ) - Married as of December 31, or a spouse died during the tax year - Both spouses report all income, deductions, and credits on one return - Both spouses are jointly and severally liable for the tax ### 3. Married Filing Separately (MFS) - Married but choose to file separate returns - Each spouse reports only their own income and deductions - Most credits are reduced or eliminated (EIC, Child & Dependent Care Credit, education credits) - SALT cap remains $5,000 (not $10,000) per spouse ### 4. Head of Household (HOH) - Unmarried (or "considered unmarried") as of December 31 - Paid more than 50% of household costs for the year - A qualifying person lived with the taxpayer for more than half the year (exceptions apply for dependent parents) ### 5. Qualifying Surviving Spouse (QSS) - Formerly called Qualifying Widow(er) - Spouse died in either of the two preceding tax years - Has a dependent child who lived in the home all year - Has not remarried - Uses MFJ tax brackets and standard deduction --- ## Head of Household — Detailed Requirements HOH is frequently tested. All three conditions must be met: | Requirement | Details | |---|---| | Unmarried or "considered unmarried" | Single, divorced,…