The five IRS filing statuses at a glance
Start by figuring out which of the five IRS filing statuses applies to you. The table below breaks down each option and its standard deduction.
| Filing status | Who it’s for | 2025 standard deduction | 2026 standard deduction |
|---|---|---|---|
| Single | Unmarried, divorced, or legally separated taxpayers who don’t qualify for another filing status | $15,750 | $16,100 |
| Married filing jointly | Married couples filing one return together | $31,500 | $32,200 |
| Married filing separately | Married but filing individual returns | $15,750 | $16,100 |
| Head of household | Taxpayers who are unmarried—or considered unmarried under IRS rules—and who paid more than half the cost of a home for a qualifying person | $23,625 | $24,150 |
| Qualifying surviving spouse | Taxpayers whose spouse passed away in one of the two prior tax years, who have a qualifying child, and who have not remarried | $31,500 | $32,200 |
Sources: Internal Revenue Service (1, 2)
Note: Taxpayers who are 65 or older or blind may qualify for an additional standard deduction.
How filing status affects your taxes
- Standard deduction: Married couples filing jointly and qualifying surviving spouses generally receive the largest standard deductions. Head of household filers receive more than single filers.
- Tax brackets: The tax rates stay the same, but the income ranges for each rate vary by filing status. Wider brackets may allow more of your income to be taxed at a lower rate.
- Credits and deductions: Filing status can affect which tax benefits you qualify for and when they begin to phase out. Married filing separately may limit or disallow benefits such as education credits, the student loan interest deduction, the Earned Income Tax Credit (EITC), and the Child and Dependent Care Credit.
Married filing jointly vs. separately
Married couples often pay less tax when filing jointly, but filing separately may make sense in some situations.
- Married filing jointly: Usually offers wider tax brackets and access to more tax benefits.
- Married filing separately: Keeps each spouse’s tax liability separate but may limit certain credits and deductions.
- Itemized deductions: If one spouse itemizes, the other generally must itemize too.
It may be worthwhile to compare both deduction options before filing rather than assuming one will always result in a larger refund.
Single vs. head of household
Head of household generally offers a larger standard deduction and wider tax brackets than the single filing status. To qualify, you usually must:
- Be unmarried or considered unmarried per IRS rules.
- Pay more than half the cost of keeping up your home.
- Meet the IRS requirements for a qualifying person.
Keep in mind that you don’t set and forget it when you choose a filing status your first time filing taxes. Your filing status may change after marriage, divorce, separation, death of a spouse, or birth or adoption of a child, so it’s a good idea to review the IRS rules when a major life event occurs.
