Understanding Your Filing Status: Which One Should You Choose?
Your filing status is one of the most important decisions on your tax return. It determines your standard deduction amount, which tax brackets apply to you, and your eligibility for various credits and deductions.
The Five Filing Statuses
- Single: Unmarried, divorced, or legally separated on December 31
- Married Filing Jointly (MFJ): Married couples combining income on one return
- Married Filing Separately (MFS): Married couples filing individual returns
- Head of Household (HOH): Unmarried with a qualifying dependent
- Qualifying Surviving Spouse: Widowed in the past two years with a dependent child
Standard Deductions by Filing Status (2025)
- Single: $15,000
- Married Filing Jointly: $30,000
- Married Filing Separately: $15,000
- Head of Household: $22,500
- Qualifying Surviving Spouse: $30,000
Head of Household: The Often-Missed Status
Head of Household offers a larger standard deduction and wider tax brackets than Single status. To qualify, you must be unmarried on December 31, pay more than half the cost of maintaining your home, and have a qualifying person (usually a dependent child) live with you for more than half the year.
When Married Filing Separately Makes Sense
- One spouse has large medical expenses (the 7.5% AGI floor is lower with separate income)
- One spouse has significant student loan debt and is on an income-driven repayment plan
- You want to keep your tax liability separate from your spouse
- One spouse has unpaid taxes or other collections issues
In most cases, Married Filing Jointly results in the lowest combined tax bill. But run the numbers both ways to be sure, especially if one spouse has unusual deductions or income.
