| Status | 2025 | 2026 |
|---|---|---|
| Single | $15,750 | $16,100 |
| Married filing jointly / qualifying surviving spouse | $31,500 | $32,200 |
| Married filing separately | $15,750 | $16,100 |
| Head of household | $23,625 | $24,150 |
Single
You are unmarried, divorced or legally separated under a decree as of December 31, and do not qualify for another status.
Married filing jointly
If you are married, you can file jointly with your spouse. Joint filing usually results in a lower tax and is required to claim some credits. Both spouses are liable for the whole tax on a joint return, so consider that in situations involving mistrust or unpaid taxes. If your spouse died during the year, you can generally still file jointly for that year.
Married filing separately
Each spouse files their own return. It is generally less favorable and disqualifies you from or limits many credits and deductions, but it can be useful in specific cases — for example, to limit liability for a spouse’s taxes, or when one spouse has large medical expenses. If one spouse itemizes, the other generally must as well.
Head of household
Head of household offers a larger standard deduction and more favorable brackets than single. To qualify you generally must:
- Be unmarried or considered unmarried on the last day of the year.
- Have paid more than half the cost of keeping up a home for the year.
- Have a qualifying person who lived with you for more than half the year (with an exception for a parent who need not live with you).
A qualifying person is typically a qualifying child or certain relatives you can claim as a dependent. Temporary absences (school, military service) count as time living at home. A common mistake is claiming head of household without a qualifying person or without paying more than half the household costs. The IRS reviews this frequently; keep records. See who counts as a dependent.
Qualifying surviving spouse
For up to two years after the year your spouse died, you may be able to use joint-return rates if you have a dependent child and haven’t remarried.
What if I’m separated or divorcing?
You are considered married for the year if you are still legally married on December 31 — unless you meet the “considered unmarried” rules for head of household (for example, living apart from your spouse for the last six months of the year and keeping up a home for a qualifying child). The final decree date controls, not when you separated.
How to choose
- List which statuses you qualify for.
- Compare the tax under each if more than one applies (software does this).
- Check credits: some are unavailable or limited if you file separately.
- Keep documentation that supports your choice.
Frequently asked questions
Can I file head of household if I’m not married and have no kids?
Possibly, if you pay more than half the household costs and a qualifying relative, such as a parent you support, meets the IRS tests. Review the IRS rules carefully.
Should married couples file jointly or separately?
Joint filing usually saves tax and preserves more credits, but separate filing may make sense in specific situations. Compare both.
What filing status do I use if I got married in December?
You are considered married for the full year if married on December 31, so you file as married filing jointly or separately.
Official sources
- IRS: Filing status
- IRS Publication 501: Dependents, standard deduction, filing information
- IRS: Form 1040 instructions
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.