What is my tax filing status (single, married, etc.)?

You should file as Single if you weren’t legally married as of December 31, 2024 or you’re not qualified to use the Head of Household status. ‌

People who are legally married on December 31, 2024 can choose to file a joint tax return. ‌

Both spouses must agree to file jointly to use this status, and it usually results in the lowest overall tax rate. If you file your return jointly, you can’t amend it after to be filed separately. ‌ Both spouses are fully responsible  for the tax on the return.  

Taxpayers who are legally married as of December 31, 2024who don't agree to file a joint tax return or want to file separately for other reasons, should use the Married Filing Separately status. Couples who file separately typically get fewer tax benefits. ‌However, there are situations where it’s best, like separated couples who haven't legally dissolved their marriage. 

You can file as Head of Household if you’re unmarried and have a qualifying dependent child or relative. If you’re married and have a qualifying dependent, youmay qualify to file Head of Household if youmeet these conditions.

You can file as qualifying surviving spouse if you have a qualifying dependent child and have a spouse who dies. You can file a joint return with your spouse in the year of their death and file as qualifying surviving spouse in the subsequent two years (as long as you don’t remarry). 

The qualifying surviving spouse status allows you to use the Standard Deduction and tax rates that would normally apply to jointly-filed tax returns.