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Takeaway
A tax filing status helps determine how an individual’s income should be taxed. But choosing the best status for your unique situation isn’t always obvious. Likewise, choosing the wrong filing status can yield fines, interest and other costly penalties. Read how to understand the difference between each of the five statuses and how to land on the right option.
True, most of us pay taxes. But that doesn’t always make the process simple or clear.
In fact, even seemingly similar individuals can have vastly different tax returns based on their:
- income
- occupations
- exemptions
- dependents
- and more
As nebulous as taxes seem (even Einstein supposedly thought they were complicated), logic backs every filing status. We’ll help you understand each option and their benefits and even address some of the most common questions around filing statuses.
It’s time to make taxes less taxing.
What is a tax filing status?
A tax filing status determines how an individual’s income is taxed, such as which withholdings apply. Currently, these five statuses are the most common filing status on an Individual Income Tax Return 1040:
- single
- married filing jointly
- married filing separately
- head of household
- qualifying widow(er)
Regardless of status, the collected taxes are used to fund governmental program and services. However, some statuses may allow taxpayers to qualify for certain tax credits and deductions.
Likewise, choosing an inaccurate status — and potentially underpaying taxes — can result in costly penalties administered by the IRS.
Form W-4
Employees complete the Form W-4 so their employers can ensure tax withholdings align with their workforce’s ultimate tax liability. Essentially, this document provides context around an employee’s tax situation so the employer can properly calculate withholdings. Keep in the mind, the filing status on a taxpayer’s 1040 and their W-4 can be different.
To complete the W-4, employees should follow these five steps based on the flow of the form:
- Verify personal and demographic info.
- Account for multiple jobs.
- Claim credits against withholdings by claiming their dependents.
- Make other adjustments.
- Sign and date the form.
The IRS recommends employees review their W-4 annually. As an employer, you should remind your people to complete a new form each December if they’ve experienced any changes to their situation that could impact their tax status.
Different options for tax filing statuses
Are you fresh out of college and living on your own for the first time? Or are you the primary provider for three kids? Questions like these can help determine the best filing status for your unique situation. They can also serve as a guide for the specific tax forms you’ll complete.
Let’s dive into each status, how they work and how they’re taxed.
Single
Who is eligible?
The single status is for taxpayers who are unmarried or who have been legally separated as of the last day of the previous tax year.
How it works
Single filers are generally unmarried taxpayers who don’t qualify for another status. However, the IRS may even consider married people unmarried if they’ve lived apart from their spouse for the last six months. (At the same time, this situation could qualify an individual as a widow(er) or head of household, which may be a preferred filing status.)
Tax rates in this status
| 2025 tax rates for single taxpayers | ||
| Tax rate | Taxable income | Tentative Tax Base |
| 10% | $0-$11,925 | $0.00 |
| 12% | $11,925-$48,475 | $1,192.50 |
| 22% | $48,475-$103,350 | $5,578.50 |
| 24% | $103,350-$197,300 | $17,651.00 |
| 32% | $197,300-$250,525 | $40,199.00 |
| 35% | $250,525-$626,350 | $57,231.00 |
| 37% | $626,350+ | $188,769.75 |
Married filing jointly
Who is eligible?
The married filing jointly status is for married taxpayers who agree with their spouse to file a combined return.
How it works
Married taxpayers file just one tax return. On this joint return, both individuals report their total income and deduct their combined expenses.
Tax rates in this status
| 2025 tax rates for married taxpayers filing jointly | ||
| Tax rate | Taxable income | Tentative Tax Base |
| 10% | $0-$23,850 | $0.00 |
| 12% | $23,850-$96,950 | $2,385.00 |
| 22% | $96,950-$206,700 | $11,157.00 |
| 24% | $206,700-$394,600 | $35,302.00 |
| 32% | $394,600-$501,050 | $80,398.00 |
| 35% | $501,050-$751,600 | $114,462.00 |
| 37% | $751,600+ | $202,154.50 |
Married filing separately
Who is eligible?
The married filing separately status is for married taxpayers who wish to manage their own taxes. Some may choose this option if it results in fewer taxes overall.
How it works
Like a single filer, each married taxpayer would file a separate return. This status also allows for married individuals who don’t agree to file jointly.
Tax rates in this bracket
| 2025 tax rates for married taxpayers filing separately | ||
| Tax rate | Taxable income | Tentative Tax Base |
| 10% | $0-$11,925 | $0.00 |
| 12% | $11,925-$48,475 | $1,192.50 |
| 22% | $48,475-$103,350 | $5,578.50 |
| 24% | $103,350-$197,300 | $17,651.00 |
| 32% | $197,300-$250,525 | $40,199.00 |
| 35% | $250,525-$375,800 | $57,231.00 |
| 37% | $375,800+ | $101,077.25 |
Head of household
Who is eligible?
To qualify as a head of household, a taxpayer must:
- be unmarried by the last day of the tax year
- have paid over half of all household costs throughout the tax year
- have lived with a qualified dependent (excluding dependent parents) for more than half of the tax year
Because of the nuance of this status, taxpayers should always verify their eligibility with a licensed tax professional.
How it works
This status is primarily made for single, divorced and legally separated taxpayers who have custody of their children. However, this tax status can also apply to individuals who care for their dependent parents or relatives under certain conditions.
Tax rates in this bracket
| 2025 tax rates for head of household taxpayers | ||
| Tax rate | Taxable income | Tentative Tax Base |
| 10% | $0-$17,000 | $0.00 |
| 12% | $17,000-$64,850 | $1,700.00 |
| 22% | $64,850-$103,350 | $7,442.00 |
| 24% | $103,350-$197,300 | $15,912.00 |
| 32% | $197,300-$250,500 | $38,460.00 |
| 35% | $250,500-$626,350 | $55,484.00 |
| 37% | $626,350+ | $187,031.50 |
Qualifying widow(er)
Who is eligible?
To file as a qualifying widow(er), a taxpayer’s spouse must have passed away within the last two years. To follow an example from the IRS, if a spouse died in 2012 and a taxpayer hasn’t remarried, they may file as a qualifying widow(er) in 2013 and 2014.
How it works
Provided a taxpayer is eligible, the qualifying widow(er) status follows the same tax bracket as the married filing jointly status, which is typically more favorable. Essentially, this status allows a surviving spouse to keep a similar tax status while facing a recent hardship.
Tax rates in this bracket
| 2025 tax rates for qualifying widow(er)s | ||
| Tax rate | Taxable income | Tentative Tax Base |
| 10% | $0-$23,850 | $0.00 |
| 12% | $23,850-$96,950 | $2,385.00 |
| 22% | $96,950-$206,700 | $11,157.00 |
| 24% | $206,700-$394,600 | $35,302.00 |
| 32% | $394,600-$501,050 | $80,398.00 |
| 35% | $501,050-$751,600 | $114,462.00 |
| 37% | $751,600+ | $202,154.50 |
Exempt
Who is exempt?
Tax-exempt organizations may include religious, charitable, scientific and educational institutions. These organizations must be legally recognized by the IRS by obtaining an Employee Identification Number (EIN). With the EIN in hand, an organization may apply for a tax-exempt status. This status may be granted based on an entity’s:
- activities
- management
- finances
- and other info
For individuals, certain tax exemptions may allow them to exclude a percentage of their income from taxation. These exemptions may operate on a federal, state or even local level, so it’s always wise to consult with a tax authority in your area before assuming any exemptions.
How it works
Tax exemptions vary depending on a filer’s unique status. For most taxpayers, however, the IRS will apply a standard deduction that’s adjusted each year for inflation. Individuals may also choose to itemize their deductions, which could reveal additional exemptions, such as for:
- interest paid on a mortgage
- state and local income taxes
- property taxes
- certain medical expenses
- and more
Factors to consider when choosing a filing status
Though knowing which tax filing status you should choose is undeniably important, the right option may not always be obvious. Consider the following as you prepare to file your taxes in 2025.
Marital status
While it may seem clear, selecting the right status isn’t as simple as answering, “Are you married?” Of course, if you aren’t — and aren’t a recent widow(er) — then you’ll likely file as a single filer unless you were paid more than half of your living expenses for yourself and a qualifying dependent. If that is the case, you may file as a “head of household.”
If you are married, however, you may need to determine if you are filing jointly or separately from your spouse. You should consult a licensed tax professional to determine which route is most advisable.
Dependents and their impact
According to the IRS, a dependent is a qualifying child or relative who relies on a taxpayer financially. Dependents must be U.S. citizens with a Social Security number and can generally not be claimed on more than one tax return and W-4. For example, if a taxpayer files separately from their spouse, only one individual may claim the dependent.
Depending on the filer’s situation, a dependent may let them qualify for certain credits and deductions, such as the Child Tax Credit. Remember to verify with a licensed tax professional to safely determine what you may qualify for.
Financial benefits of each filing status
The exact financial benefits vary depending on a taxpayer’s status. In general, a single filer will receive the lowest standard deduction, which cuts into their potential tax return. Married taxpayers filing jointly, however, tend to qualify for the highest standard deduction. For married individuals who file separately, they could qualify for a higher overall deduction than a single filer if they have the option to claim a dependent. Finally, qualifying widow(er)s typically qualify for the same deduction they would have received filling jointly with their late spouse.
How to determine your filing status
Even after you understand the differences between filing statuses, you still need to consider which option will be best for you.
For instance, taxpayers who went through a relatively recent divorce and have children may understandably be unsure about their eligibility from reading the IRS definitions of each status alone. Likewise, any individual who’s fairly certain about their status may still want to ask themselves questions about their situation to better justify a decision.
Whether you’re completely unsure or just need a refresher, the following questions can help you pick a tax filing status with confidence.
Are you considered “single” or “married” per the IRS’s definition?
Determining if you’re considered single or married could eliminate over half of the available statuses. Remember, single taxpayers are those who haven’t been married or are divorced or legally separated by the last day of the relevant tax year (Dec. 31).
Conversely, married taxpayers need to be legally married on or before the last day of the tax year to qualify for the two relevant statuses. Perhaps most importantly, if you qualify as married, your status must reflect this. If you were legally married by a state — or even by another country — you should file accordingly.
Did you get divorced or did your spouse die during the tax year?
Taxpayers who have divorced or legally separated from their spouses before the last day of the tax year are likely eligible for the single filing status. However, those who had children and maintained custody may qualify as a head of the household instead. This distinction is key and can yield significantly different tax implications.
On the other hand, taxpayers whose spouses passed away in the most recent tax year may file as a qualifying widow(er) for the next two years. Again, the tax brackets for this status are identical to the married filing jointly rates. This status will often be more favorable than filing as a single taxpayer, but those who opt for it should confirm they still fall within the two-year timing requirement.
Do you qualify as a head of household?
The head of household status is often a more favorable filing status, given the financial burden qualifying individuals tend to face throughout the tax year. This also means this status has one of the highest bars for eligibility.
You may qualify as a head of household if you:
- care for a qualifying person (usually a child or dependent parent)
- furnish over one-half of the household expenses for yourself and a qualifying person
- file separately from your spouse
While many head of household may be unmarried, married individuals may still qualify for this status. However, only one spouse may claim a qualifying person. As such, taxpayers married to each other can’t both qualify as a head of household.
The IRS maintains tiebreaker rules to determine which taxpayer would get to claim the qualifying person. Even so, it’s best practice to verify this status with a licensed tax professional.
Pros and cons of filing jointly or separately from a spouse
While being married may simplify your available statuses, you still have to decide whether it’s best to file jointly or separately. Consider these advantages and drawbacks of each option.
Pros of filing separately
In certain situations, filing separately from your spouse may result in a higher return for your household. For example, if one spouse makes significantly more than the other, the lower-earning taxpayer may qualify for certain deduction or credits that they otherwise wouldn’t had they filed jointly.
Additionally, married taxpayers who are preparing for divorce may find it easier to move forward by filing separately. This approach could serve to better separate and distinguish their finances.
Cons of filing separately
The biggest disadvantage to filing separately from a spouse pertains to tax rates, which are generally less favorable than those for filing jointly. Plus, filing separately could disqualify some couples for certain tax credits and deductions.
Pros of filing jointly
Perhaps most importantly, standard deductions tend to be higher for taxpayers who file jointly. This status can also make certain couples eligible for tax credits made to support families.
Cons of filing jointly
Though the disadvantages may be sparse, taxpayers who file jointly should understand that both individuals are responsible for the entire tax owed on the return. In the event of noncompliance, this also means each spouse is liable for and susceptible to:
- fines
- interest
- penalties
- audits
Tax filing status: FAQ
How do I check my tax filing status?
Ideally, you’ll know what your tax filing status is by the time you file. However, if you wish to check the status of your confirmed tax refund, the IRS offers a tool to do so. It only requires your:
- Social Security number
- filing status
- exact refund amount
What filing status should I choose?
The ideal tax filing status will depend on your specific situation. However, knowing if you’re single, married, a recent widow(er) or the primary supporter of your household, per the IRS, will help guide your decision.
Which filing status withholds the most taxes?
In most cases, single taxpayers will have more taxes withheld from their paycheck than married couples.
Can a person who files as single claim someone else as a dependent on their taxes?
No, but if you are financially supporting a child or parent who is considered a qualifying person by the IRS, you may be eligible for the head of household filing status instead.
Which filing status gives the biggest refund?
An individual’s refund factors in many variables — not just their filing status. Still, married taxpayers filing jointly and qualifying widow(er)s tend to have the most favorable tax rates, which could translate to a higher potential refund. But again, these statuses alone don’t guarantee a generous refund.
How do I change my filing status?
Most taxpayers will simply update their status when they begin to file each year. However, certain situations may allow a taxpayer to file an amended return, which is used not just to address changes to one’s filing status, but also their:
- income
- deductions
- credits
- tax liability
Can you change a filing status after submitting a return?
Yes, the IRS allows taxpayers to file amended returns within three years after the date in which the return was filed or two years after the date you paid the tax, whichever is later.
What happens if you choose the wrong filing status?
If a taxpayer files incorrectly and fails to file an amended return in time, they may be subject to additional taxes or interest. Depending on the severity of the issue, the IRS may also administer a penalty.
Can separated couples apply as heads of households?
In general, no. Only one filer may qualify as a head of household if they financially support a qualifying dependent. Additionally, a dependent can only be claimed on one return in most cases.
Who is considered exempt?
Exempt organizations must be recognized by the IRS and apply for an exemption based on activities the organization performs. Individuals may qualify for certain exemptions, too, based on federal and state income taxes, mortgage interest and more tax-impacting payments they made throughout the year.
Who is considered single or married per the IRS’s definition?
According to the IRS, “A marriage of two individuals is recognized for federal tax purposes if the marriage is recognized by the state or territory of the United States in which the marriage is entered into, regardless of legal residence.”
The IRS generally considers single filers as those who qualify for no other tax filing status. Keep in mind a single individual who supports a dependent may qualify to file as a head of household, rather than single.
When do I need to complete my Form W-4?
The IRS recommends employees review their W-4s annually, but any individual should complete a new Form W-4 when they start a job with a new employer. Paycom simplifies this process by creating a seamless and transparent experience for employers and their employees. Our single software lets employees easily complete new W-4s and automatically updates HR and payroll administrators. From there, the appropriate tax deductions flow into payroll without the need to re-key anything.
Paycom’s easy-to-use self-service app makes it easy for employees to access and manage their personal data, including important tax documents. Explore our Employee Self-Service® tool to learn how.
