The five statuses
• Single — unmarried on Dec 31 • Married Filing Jointly (MFJ) — usually lowest tax • Married Filing Separately (MFS) — protects each spouse from the other's liability, but loses many credits • Head of Household (HoH) — unmarried + paid >half the cost of a home for a qualifying person • Qualifying Surviving Spouse — for 2 years after a spouse's death if you have a dependent child
MFJ vs MFS
MFJ almost always wins. MFS makes sense when: • One spouse has IRS issues you don't want to inherit • Income-driven student loan payments would jump on combined AGI • A medical-expense AGI threshold is easier to clear on one income.
By taxpayer type
Single
Standard deduction is half of MFJ. No special credits, but the simplest return.
MFJ
Best status for most married couples. Doubled standard deduction and widest brackets.
MFS
Use sparingly. You lose EITC, education credits, and most child/dependent care credits.
Head of Household
Unmarried + qualifying child or relative. Wider brackets and a bigger standard deduction than Single.