Filing Status and Dependents

Filing status is the taxpayer classification that helps determine rate schedules, deduction amounts, and eligibility rules across the return.

Single filing status is the filing status generally used when a taxpayer does not qualify for another household-based filing category.

Married filing jointly is the filing status used when spouses file one joint return and combine their reporting for tax purposes.

Married filing separately is the filing status used when married taxpayers file separate returns instead of one joint return.

Terms for household status and dependent rules that shape rates, deductions, eligibility, and filing outcomes.

Head of household is a filing status for certain taxpayers with qualifying household circumstances and is distinct from the baseline single filing path.

Qualifying surviving spouse is a filing-status concept for certain taxpayers after a spouse's death and is distinct from other household-based filing statuses.