What is My Filing Status?

For tax purposes, your status as either single or married  is determined on the last day of the year.

Just to confirm the obvious, you are single if you are not married and should use the Single status. If you have a qualifying child or relative that you support, you might be able to file Head of Household. See Can I claim head of household below.

You must be legally married in the state you reside in to use either married status. See Different Types of Legally Recognized Relationships for Registered Domestic Partnerships (RDP), Civil Unions, or same sex marriages.

When legally separated or divorced from your spouse under a divorce or separate maintenance decree on the last day of the year, you are considered unmarried for the year. Unmarried persons can file as either Single or Head of Household if you meet the requirements. See the Can I claim Head of Household? section below.

Married taxpayers have a choice when selecting their filing status. They can file as either:

• Married Filing Jointly (MFJ), meaning both persons income and deductions are combined on one tax return and both are responsible for the accuracy and completeness of the return.
• Married Filing Separately (MFS), where each person files a separate tax return, but are subject to limitations as to the credits and deductions available.

Generally married filing jointly has more advantages, or more to the point, offers lower taxes. However, for more about the benefits of choosing one or the other, see Married Filing Jointly vs. Married Filing Separately.

Married persons can use either filing status regardless of either person’s income level or lack of income. But both persons must file as either MFS or MFJ.

When filing as Married Filing Separately and you live in a community property state, there may be additional rules as to how each person’s income and deductions are split. Be sure to check your state tax rules and see Married Filing Separately in Community Property States.

You are still considered married if you are living separately but are not legally separated under a final divorce decree. Typically, you can file as either Married Filing Jointly (MFJ) or Married Filing Separately (MFS). Under certain circumstance you can file as Head of Household. See the Claiming Head of Household When Married section below.

You are considered married if on the last day of the year you are married and living together. You may also be married if you are living together in a common law marriage that is recognized in the state where you now live or in the state where the common law marriage began.

Even if living apart on the last day of the year, you are considered married if there is no legal decree of divorce or separate maintenance. With certain state situations, you may find your state filing status can be different from your federal return.

When you are not married, your choices are to file as Single or possibly as Head of Household provided you and your qualified person meet the Head of Household requirements.

If you and your friend have a child together, one person but not both or you, may be able to use your child to qualify as head of household. The new rules do not allow use of an unrelated person to qualify you as head of household. See the Can I claim Head of Household? section below.

Because you are not married, your choices are to file as Single or Head of Household, provided you meet the Head of Household requirements. See the Can I claim Head of Household? section below.

For tax purposes the federal government only recognizes a marriage between a man and a woman. Some states recognize same-sex partnerships, unions, and marriages. For descriptions of which types of relationships are allowed in different states, see Different Types of Legally Recognized Relationships.

On your federal tax return this means that your choice will be to file as Single or, if you meet the requirements, Head of Household. See Can I claim Head of Household below.

For more information on how to file, refer to How do I prepare a return if I am in RDP, civil union, or same-sex marriage? and Preparing Community Property Returns for RDPs or Same-Sex Married Couples in CA, NV, or WA.

To file as Head of Household, the IRS requires that you have a qualifying child or relative (as defined by the IRS) who also lives with you. There are many particulars as to who you can use to qualify. There are new IRS rules which limit who qualifies.

The short story is:

• You must be considered unmarried at the end of the year
• You paid more than half the cost of maintaining your home, and
• Your qualifying person must be:
  • Your child or a relative related to you meeting age and other tests, and
  • they must have lived in your home (with certain exceptions such as schooling or illness)

Some persons used in previous years, such as a live-in roommate, may not meet this year’s rules for a qualified person for filing as Head of Household. For a more complete view of the rules, see Do I Qualify for Head of Household.

If you are married, you may still be able to file as Head of Household. If on the last day of the year you:

• File a separate tax return,
• You paid more than half the cost of keeping up your home during the year,
• Your spouse did Not live in your home during the last 6 months of the year (their absence the last 6 months cannot be due to illness, schooling, or military service),
• Your home was the main home of your child, stepchild, or foster child for more than half the year.

You must be able to claim an exemption for the child. This counts even if the child’s exemption is awarded to a non-custodial parent. For more information see Do I Qualify for Head of Household. and IRS Pub 501 Exemptions, Standard Deduction, and Filing Information.

If your spouse died during the last tax year, you are still considered married for this last year’s tax return. If your spouse died after December 31st, you are still married for the last tax year and file as married. You will also be considered married for the next tax year.

After the year in which your spouse died, if you have not remarried and do not have qualifying children, you file as Single unless a relative qualifies you for Head of Household.

For the two years following the year of death of a spouse, there may be some continuing benefits if you have a child and remain unmarried. TurboTax helps you determine if you may be a Qualifying Widow(er) for tax purposes.

The IRS has a handy Filing Status interview that steps you through the sometimes complicated questions around what is your filing status. It is anonymous (no registration) so feel free to see how your situation fits their rules. Have the following information ready for the interview: 

• Citizenship status, marital status, spouse's year of death (if applicable)
• Names of any dependents you may use to qualify for a filing status (or you can use an identifier such as "child one" etc.)
• The amounts that your household members paid towards the cost of keeping up a home

Then go to What Is My Filing Status on the IRS website.