Note for same-sex married couples: New rules apply to you if you were legally married in a state or foreign country that recognizes same-sex marriage. You and your spouse generally must use a married filing status on your federal tax return. This is true even if you and your spouse now live in a state or foreign country that does not recognize same-sex marriage. See irs.gov and the instructions for your tax return for more information.
Here is a list of the five filing statuses to help you choose:
- Single. This status normally applies if you aren’t married or are divorced or legally separated under state law.
- Married Filing Jointly. A married couple can file one tax return together. If your spouse died during the year, you usually can still file a joint return for that year.
- Married Filing Separately. A married couple can choose to file two separate tax returns instead of one joint return. This status may be to your benefit if it results in less tax. You can also use it if you want to be responsible only for your own tax.
- Head of Household. This status normally applies if you are not married. You also must have paid more than half the cost of keeping up a home for yourself and a qualifying person. Some people choose this status by mistake. Be sure to check all the rules before you file.
- Qualifying Widow(er) with Dependent Child. If your spouse died during the year and you have a dependent child, this status may apply. Certain other conditions also apply.
You can also find the rules on this topic in Publication 501, Exemptions, Standard Deduction, and Filing Information.