Filing Statuses in the U.S

Filing Statuses in the U.S

Married Filing Jointly

Single

Married filing separately

Surviving Spouse

Head of household

• Unmarried (or considered unmarried) on December 31.
• Paid more than 50% of household expenses during the tax year.
• Has a qualifying dependent, such as a child or relative, living with them for more than half the year.

• Legally married but filing separate returns.

• Unmarried on the last day of the tax year.

• Legally Separated or divorced (and not remarried) by December 31

• Spouse passed away within the past two years.
• Has not remarried.
• Maintains a household for a dependent child.

• Legally married as of December 31, regardless of how long during the year.
• Includes same-sex married couples.
• A spouse who passed away during the year (if not remarried).