For federal income tax purposes, your marital status is determined under state law as of the last day of the calendar year. This matters when choosing your deposit mode.
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Your filing status is one of the first decisions you make on your federal income tax return, and it affects your tax bill more than most people realize. It determines your tax brackets, standard deduction, and what credits and deductions you can claim. In some cases, it also determines whether you are required to file a statement.
It’s easy to treat the deposit status as a quick check box and move on. But getting it wrong can affect the rest of your return. Here’s what you need to know to get it right.
The five federal filing states
You’ll find five filing situations on a federal income tax return:
- Single
- Married Filing jointly
- Married Filing Separately
- Head of household
- Satisfactory surviving spouse with dependent child
Marital Status: A date matters
For federal income tax purposes, your marital status is determined under state law as of the last day of the calendar year. It doesn’t get more complicated than that. It doesn’t matter if you got married on January 1st or December 30th, and it doesn’t matter if you got divorced in February or December.
If you are married on December 31, you are considered married for the entire tax year. If you are divorced or legally separated under your state’s laws on December 31st, you are not married for that tax year.
Single: It’s not complicated
If you are unmarried as of December 31, you can choose to apply as single. For many people, this is clear. You are single, apply as single and move on.
Where taxpayers run into trouble is the assumption that “single” describes your lifestyle rather than a legal status for tax purposes. Living alone doesn’t make you lonely. Being the only employee does not make you free. Even getting divorced doesn’t automatically make you free unless the separation is legally recognized under your state’s laws (some states, like Pennsylvania and Texas, don’t have formal “separation” status).
If you don’t meet the legal definition, filing as single is not an option — no matter how neatly it may seem to fit your personal situation.
For tax year 2025, the standard deduction for individual taxpayers is $15,750.
Married Filing Jointly: The default for most couples
If you’re married at the end of the year, you’ll likely be filing jointly for marriage. This is how most married couples file, because it usually results in the most favorable tax treatment. Filing jointly benefits from broader tax brackets, a larger standard deduction, and credits and deductions that may not be available to married couples filing separately.
A joint return combines the income, deductions and credits of both spouses into a single tax return. It also means co-responsibility for the tax. The IRS refers to this as “joint and several liability,” meaning that each spouse is responsible for 100% of the tax shown on the return. A divorce won’t change that as far as the IRS is concerned (which is why it’s so important to include your tax advisor, such as a tax attorney, in your divorce discussions).
Once you submit a joint statement, your ability to change your mind is limited. Generally, you cannot amend a joint return to file the marriage petition separately, although you may be able to file a substituted return before the filing deadline. However, the opposite works: married couples filing separately can amend a return to file jointly.
A quick note: If your spouse died during the tax year, the IRS generally still treats you as married for the entire year. As long as you don’t remarry before December 31, you can usually file a joint return with your deceased spouse, assuming you qualify otherwise.
For tax year 2025, the standard deduction for married couples filing jointly is $31,500.
Married Filing Separately: A Tax Election with Tradeoffs
Married filing separately is often misunderstood. It feels like it refers to your situation or relationship. But really, it’s just a tax election that allows married spouses to file two separate federal income tax returns instead of one joint return.
Choosing to file separately does not depend on whether you live together, share expenses, or maintain joint accounts. It does, however, require coordination. If one spouse files separately to be married, the other spouse must do the same. There is no scenario that allows one spouse to file separately while the other file as single or married jointly.
Coordinating returns goes beyond choosing the same deposit status. If one spouse itemizes deductions, the other must also itemize. This also means that if one spouse claims the standard deduction, the other must do the same. You cannot choose independently.
When it comes to tax breaks, filing separately as a married filing is usually less advantageous than filing jointly. Many tax benefits are reduced or eliminated entirely for individual filers, including the student loan interest deduction, education credits and the earned income tax credit. Phaseouts for other deductions and credits often begin at much lower income levels.
This is especially important this year. You cannot claim the new senior temporary deductions, “no tax on tips” and “no tax on overtime” if your status is married filing separately.
That said, there are situations where filing separately makes sense—often involving separate debts, significant medical expenses, or unequal income. It can also be helpful when considering student loan repayment plans, especially now that millions of taxpayers will be continuing payments or moving from the SAVE program to another plan that will require them to rethink what they’re paying. All that said, it is rarely a tax-efficient default.
Another quirk of married filing separately is the filing limit. For most taxpayers, the obligation to file a return does not arise until gross income reaches a relatively high level. In contrast, married taxpayers filing separately may be required to file a return with as little as $5 in gross income.
For tax year 2025, the standard deduction for married individuals filing separately is $15,750.
Head of household: More than unmarried
Head of household is often seen as a middle ground between single and married filing jointly, but it’s not available simply because you’re single or self-supporting. To qualify, you generally must be single or considered single on the last day of the year, pay more than half the cost of maintaining a home, and have a qualifying person—often a dependent child—living with you for more than half the year.
For qualifying taxpayers, being head of household results in a higher standard deduction and more favorable tax brackets than filing as single. Because the rules are specific and fact-based, pay close attention before selecting the box.
For tax year 2025, the standard deduction for heads of household is $23,625.
Satisfactory surviving spouse with dependent child: a temporary situation
Surviving spouse with dependent child recognition is a special filing status designed to ease the transition after the death of a spouse. The IRS also refers to this status as a qualifying widow(er) with a dependent child.
When your spouse dies, you can file a joint return with your deceased spouse in the year of death. If you do not have a dependent child, you would choose the most appropriate status next year.
If you have a dependent child, you can use a special scheme for the two tax years following the year of death if you qualify. These requirements include having a dependent child and paying more than half of your home maintenance costs.
This status allows you to use the same tax brackets and standard deduction as married filing jointly, even though you no longer file a joint return.
For tax year 2025, the standard deduction for qualifying surviving spouses is $31,500.
Common filing status mistakes to avoid
Although the rules seem clear, it can be easy to make a mistake. Don’t assume that living apart means you can file as single, even if you’re still legally married. And don’t automatically assume that filing for marriage depends on your finances or living arrangements.
Taxpayers also often overlook head-of-household status, either by assuming they qualify when they don’t or by missing it altogether when they do. And surviving spouses sometimes move too quickly into single filing status, not realizing that surviving spouse status may still be available for a limited time.
Taking a few extra minutes to confirm your filing status before submitting can save you time, money, and frustration later. As always, if you have questions, ask your tax professional for help.
