A taxpayer’s filing status plays a crucial role in determining the tax rate at which tax will be calculated and the amount of standard deduction that will be applied to calculating taxable income.
Therefore, it is very important to correctly indicate your filing status before submitting your return, as choosing the wrong filing status can lead to an audit or result in overpaying taxes.
How to Determine Filing Status
A taxpayer’s filing status depends on their marital status and whether they have dependents. The IRS provides five statuses, from which you must choose one that best fits when completing your tax return:
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Single
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Married Filing Jointly
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Married Filing Separately
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Head of Household
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Qualifying Widow(er) (Surviving Spouse)
Standard Deduction Amounts by Filing Status
Determining your filing status allows you to determine the amount of your Standard Deduction. Below are the confirmed amounts for the 2025 and 2026 tax years.
| Filing Status | 2025 Deduction Amount | 2026 Deduction Amount |
| Single | $15,750 | $16,100 |
| Head of Household | $23,625 | $24,150 |
| Married Filing Jointly | $31,500 | $32,200 |
| Married Filing Separately | $15,750 | $16,100 |
| Surviving Spouses | $31,500 | $32,200 |
2025 Tax Brackets & Rates
Regarding tax rates for 2025, the tax amount for each filing status will be different.
| Tax Rate | Single | Head of Household | Married Filing Jointly/QW | Married Filing Separately |
| 10% | $0 to $11,925 | $0 to $17,000 | $0 to $23,850 | $0 to $11,925 |
| 12% | $11,926 to $48,475 | $17,001 to $64,850 | $23,851 to $96,950 | $11,926 to $48,475 |
| 22% | $48,476 to $103,350 | $64,851 to $103,350 | $96,951 to $206,700 | $48,476 to $103,350 |
| 24% | $103,351 to $197,300 | $103,351 to $197,300 | $206,701 to $394,600 | $103,351 to $197,300 |
| 32% | $197,301 to $250,525 | $197,301 to $250,500 | $394,601 to $501,050 | $197,301 to $250,525 |
| 35% | $250,526 to $626,350 | $250,501 to $626,350 | $501,051 to $751,600 | $250,526 to $375,800 |
| 37% | $626,351 or more | $626,351 or more | $751,601 or more | $375,801 or more |
2026 Tax Brackets & Rates
These are the income tax scales for 2026 (for taxes payable in April 2027 or October 2027 with extension).
| Tax Rate | Single | Head of Household | Married Filing Jointly/QW | Married Filing Separately |
| 10% | $0 to $12,400 | $0 to $17,700 | $0 to $24,800 | $0 to $12,400 |
| 12% | $12,401 to $50,400 | $17,701 to $67,450 | $24,801 to $100,800 | $12,401 to $50,400 |
| 22% | $50,401 to $105,700 | $67,451 to $105,700 | $100,801 to $211,400 | $50,401 to $105,700 |
| 24% | $105,701 to $201,775 | $105,701 to $201,750 | $211,401 to $403,550 | $105,701 to $201,775 |
| 32% | $201,776 to $256,225 | $201,751 to $256,200 | $403,551 to $512,450 | $201,776 to $256,225 |
| 35% | $256,226 to $640,600 | $256,201 to $640,600 | $512,451 to $768,700 | $256,226 to $384,350 |
| 37% | $640,601 or more | $640,601 or more | $768,701 or more | $384,351 or more |
As can be seen from the examples above, filing status directly affects the amount of tax liability.
Detailed Guide to Each Filing Status
Determining Marital Status
A taxpayer’s marital status is determined as of December 31 of the tax year.
1. Single
The Single filing status applies to taxpayers who are not married or are legally divorced as of December 31. Additionally, choosing this status assumes that the person filing the return has no other family members as dependents.
2. Married Filing Jointly (MFJ)
The Married Filing Jointly status can be chosen by married couples, including same-sex couples. This status involves filing a joint return that shows the couple’s combined income and expenses for the reporting year.
Pros & Cons:
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Pro: MFJ status provides somewhat more tax benefits than filing separate married returns.
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Con: You and your spouse bear “joint and several liability,” meaning each of you is personally responsible for the accuracy of the return and paying taxes owed. The IRS can collect the full amount from you personally, even if you earned only 10% of the income.
3. Married Filing Separately (MFS)
This status involves spouses filing separate tax returns. Individuals who choose Married Filing Separately (MFS) cannot claim certain tax benefits and credits, including the Earned Income Credit and American Opportunity Credit.
Reasons why spouses might file separately:
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One spouse wants to file a tax return, and the other has no desire to do so.
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One spouse suspects that the joint return may be inaccurate.
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One spouse does not wish to be responsible for paying the full tax shown on the joint return.
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One spouse owes taxes and the other is due a refund.
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Husband and wife have separated but are not yet legally divorced, and they want their finances to be separate.
Note: Even when choosing MFS, spouses will have to coordinate tax information if they have minor children to determine who will claim them as dependents.
4. Head of Household (HOH)
Individuals who are not married as of December 31 are entitled to this status if they have dependent(s) under their care.
Requirements:
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You were not married as of December 31 (or considered unmarried and lived apart from your spouse for the last 6 months).
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You paid more than half the cost of maintaining your household during the tax year.
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You cared for a qualifying person (e.g., child) who lived with you for more than half the year.
5. Qualifying Widow(er) With Dependent Child
If one spouse died during the tax year, the widow(er) may file a joint return for that period.
From the following year, the widow(er) may be able to file as Qualifying Widow(er) for two more years. This status allows you to use the MFJ tax rates and standard deduction.
Requirements:
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You cannot remarry during the two years.
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You must have a dependent child who lived with you throughout the entire tax year.
Can You Change Status After Filing?
Married couples must decide whether they want to file their tax return for the year jointly or separately.
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Separate to Joint: You can switch from two separate returns to a single joint return within three years from the date of filing the first return.
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Joint to Separate: Switching from a joint return to two separate ones is only possible until the end of the tax deadline for that tax year.
Conclusion
Determining filing status is an important stage of completing tax reporting. An error when choosing filing status can lead to unpleasant consequences. If there are doubts about which status to indicate, you can use the IRS service, which has an interactive tool for correctly determining taxpayers’ filing status.
How Can Gennadiy Arnautov CPA Help?
Choosing filing status directly affects your tax rates, deductions, and credits. The wrong status can cost you significant amounts. Our specialists will help:
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Determine the correct filing status according to your family and financial situation.
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Compare the tax implications of different statuses (e.g., Joint vs. Separate).
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Utilize available tax benefits for families and dependents.
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Avoid penalties and corrections due to incorrectly chosen status.
Don’t lose tax advantages due to formalities! Correctly chosen filing status is a simple but powerful tax strategy.
Contact Gennadiy Arnautov CPA for personalized consultation and confidence in your decisions.
