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Filing Status: MFJ, Single, HOH, MFS & Surviving Spouse (2026)

MFJ $30,000 • Single $15,000 • HOH $22,500 • MFS $15,000 • Surviving Spouse $30,000
IRC §1(a)-(d)IRC §2(b)Rev. Proc. 2025-43
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Filing status determines your standard deduction, tax bracket thresholds, and eligibility for certain credits and deductions. Choosing the correct filing status is not optional - the IRS requires taxpayers to use the status that accurately reflects their situation as of December 31 of the tax year. The five filing statuses are: married filing jointly, qualifying surviving spouse, head of household, single, and married filing separately. Each has different standard deduction amounts, different tax bracket breakpoints, and different rules that favor or disfavor taxpayers in certain situations.

2026 Standard Deductions by Filing Status

Married Filing Jointly (MFJ): $30,000. The highest standard deduction. Available to legally married couples who choose to file a joint return. Both spouses are jointly and severally liable for tax on a joint return.

Qualifying Surviving Spouse: $30,000. Available for two years after the year of a spouse's death, provided the taxpayer has a dependent child living at home. Uses the MFJ tax brackets and standard deduction.

Head of Household (HOH): $22,500. Available to unmarried taxpayers who paid more than half the cost of maintaining a home for a qualifying person for more than half the year. Significantly better than Single status.

Single: $15,000. Default status for unmarried individuals who do not qualify for HOH or surviving spouse.

Married Filing Separately (MFS): $15,000. Available to married taxpayers who choose to file separate returns. Generally unfavorable - loses many credits and deductions, and both spouses must either both itemize or both take the standard deduction.

Head of Household: Three Requirements

Head of Household is frequently claimed incorrectly. All three requirements must be met: (1) the taxpayer must be unmarried (or considered unmarried) on the last day of the tax year; (2) the taxpayer must have paid more than half the cost of maintaining the home during the year (rent, mortgage, utilities, food eaten at home, repairs - not clothing, education, or medical costs); and (3) a qualifying person must have lived in the home for more than half the year. A qualifying person is typically the taxpayer's dependent child or qualifying relative.

A married taxpayer may qualify as "considered unmarried" for HOH purposes if they lived apart from their spouse for the last six months of the year, the home was the principal home of a dependent child, and the taxpayer paid more than half the household costs. This allows a separated parent to claim HOH even before a divorce is finalized.

Married Filing Separately: When It Makes Sense

MFS is almost always more expensive than MFJ in total tax. But specific situations make MFS worth considering: when one spouse has significant medical expenses (lower AGI = lower 7.5% threshold), income-driven student loan repayments (separate AGI = lower payment), or when a spouse has tax problems or back taxes and the other wants to protect their refund. MFS loses: the EITC, the education credits (AOTC and LLC), the dependent care credit, the student loan interest deduction, and the ability to contribute to a Roth IRA if MAGI is above the threshold.

Related Topics
Divorce TaxHow separation and divorce change filing status Alimony TaxPost-TCJA alimony rules and filing status interaction Child Tax CreditHOH status and dependent rules for CTC eligibility Individual Tax HubAll individual tax topics Medical ExpensesMFS lowers AGI and 7.5% medical threshold Itemized DeductionsMFS requires both spouses to itemize or both take standard
Authority: IRC §1(a) (tax imposed on married individuals filing jointly and surviving spouses - rate schedule; joint and several liability); IRC §1(b) (heads of households rate schedule); IRC §1(c) (unmarried individuals rate schedule); IRC §1(d) (married individuals filing separately rate schedule - same brackets as single but half the threshold amounts for certain provisions); IRC §2(a) (qualifying surviving spouse - two-year window after spouse's death; dependent child must live in home; uses MFJ tax rates and standard deduction); IRC §2(b) (head of household definition - unmarried; paid more than half cost of maintaining home; qualifying person in home more than half year; married taxpayer living apart considered unmarried after 6-month separation if dependent child in home); Rev. Proc. 2025-43 (2026 standard deduction amounts - MFJ and surviving spouse $30,000; HOH $22,500; single and MFS $15,000; OBBBA inflation adjustments).