The five federal filing statuses
Federal returns use single, married filing jointly, married filing separately, head of household, or qualifying surviving spouse. Each status has its own ordinary brackets and standard deduction.
A person's description in everyday life is not always the tax-law result. Separation, a nonresident spouse, a dependent parent, and the death of a spouse can trigger special rules.
Head of household is an eligibility test
Head of household generally requires the taxpayer to be unmarried or considered unmarried, pay more than half the cost of keeping up a home, and have a qualifying person under the applicable rules.
The qualifying-person and home tests contain exceptions, including some dependent-parent situations. Do not select the status only because its brackets look better.
Joint versus separate returns
A joint return combines both spouses and can provide wider brackets, but it also creates joint-return responsibilities. A separate return can be required or chosen for legal, liability, student loan, or other reasons.
Separate filing can restrict credits and deductions and uses lower Additional Medicare and NIIT thresholds. State community-property rules can also change how income is allocated.
Worked example: why status changes the same income
What a status selector cannot decide
Related calculators
Apply this guide with a focused calculator that shows its inputs, assumptions, worked example, and federal limitations.
Frequently asked questions
Can I choose head of household because I earn most of the household income?
Income alone is not enough. Household cost and qualifying-person tests must be met.
Is married filing jointly always cheaper?
No. Tax, credits, state rules, loan repayment, legal exposure, and personal facts can change the comparison.
Primary sources
Afterax uses official IRS material where available and names other authorities when a cross-state comparison is required.
- IRS Publication 501, dependents, standard deduction, and filing information
- IRS filing status overview
Rules can change, and eligibility depends on facts not captured by a general guide. Confirm the current form instructions before filing or making a material transaction.
Keep exploring
Browse all twelve US tax guides or move from explanation to a transparent federal estimate.