There are five filing statuses to choose from when filing a federal income tax return. A taxpayer may file as Single, Head of Household, Qualifying Widow(er) With a Dependent Child, Married Filing Jointly or Married Filing Separately. Each of these filing statuses has certain requirements that must be met before they can be used. If a taxpayer qualifies to use more than one status, he or she should use the filing status that provides the greatest tax benefit.

This article provides a summary of the qualifications to use each filing status. For complete information regarding all of the available filing statuses, see IRS Publication 501: Exemptions, Standard Deduction, and Filing Information.

Qualifications to be Considered Single or Married

The Single filing status is the easiest one to qualify for. If on the last day of the year, a taxpayer is unmarried or legally separated and does not qualify for any other filing status, he or she may file as Single for tax purposes.