The Five Filing Statuses
Filing status determines your tax brackets, standard deduction, and eligibility for certain credits. Choose the status that gives the most favorable result while meeting IRS requirements.
| Status | Standard Deduction (2025) | Who Qualifies |
|---|---|---|
| Single | $15,000 | Unmarried, no dependents qualifying for HOH |
| Married Filing Jointly (MFJ) | $30,000 | Married couples filing one return together |
| Married Filing Separately (MFS) | $15,000 | Married couples filing individual returns |
| Head of Household (HOH) | $22,500 | Unmarried with a qualifying person living with you |
| Qualifying Surviving Spouse (QSS) | $30,000 | Spouse died in prior 2 years, dependent child at home |
When to Use Each
Single
Default for unmarried taxpayers. If you're divorced or legally separated by December 31, you file as Single (unless you qualify for HOH).
Married Filing Jointly
Almost always the best option for married couples. MFJ gets the widest tax brackets, the highest standard deduction, and access to credits that MFS loses (EIC, education credits, full child tax credit).
Married Filing Separately
Rarely beneficial. Use it when one spouse has significant medical expenses (the 7.5% AGI floor is lower on a single income), when spouses don't want to be liable for each other's tax, or in community property state situations.
Warning
MFS disqualifies the Earned Income Credit, education credits (AOTC/LLC), and the student loan interest deduction. It also halves the SALT cap to $5,000 and reduces many phaseout thresholds.
Head of Household
Better brackets than Single and a higher standard deduction. Requirements: (1) unmarried on December 31, (2) paid more than half the cost of keeping up a home, and (3) a qualifying person lived with you more than half the year.
A qualifying person is usually a dependent child, but can also be a dependent parent (who doesn't need to live with you).
Qualifying Surviving Spouse
Available for two years after a spouse's death if you have a dependent child. Gives you the same brackets and standard deduction as MFJ.
Impact on Tax Brackets
Filing status shifts the bracket thresholds. For 2025, the 22% bracket starts at:
- $48,476 for Single/MFS
- $96,951 for MFJ/QSS
- $64,851 for HOH
This means married couples can earn roughly double before hitting higher brackets — the core advantage of MFJ.
In PaisaTax
Filing status is set during session creation (Step 1: Identity). It controls which profiles appear, how the engine splits income between primary and spouse, and which bracket tables apply to the tax computation on Form 1040 Line 16.