Filing Status
Filing status is a classification that determines a taxpayer's tax rate schedule, standard deduction amount, and eligibility for certain credits and deductions, with five options: Single, MFJ, MFS, HOH, and QSS.
Exam Tip
HOH requires: unmarried + pay >50% household costs + qualifying person lived with you >half the year. QSS = 2 years after spouse death with dependent child. MFS eliminates many credits.
What is Filing Status?
Filing status determines your tax bracket, standard deduction, and eligibility for various credits. It is based on marital status and family situation as of December 31 of the tax year.
Five Filing Statuses
| Status | Abbreviation | Standard Deduction (2025) |
|---|---|---|
| Single | S | $15,000 |
| Married Filing Jointly | MFJ | $30,000 |
| Married Filing Separately | MFS | $15,000 |
| Head of Household | HOH | $22,500 |
| Qualifying Surviving Spouse | QSS | $30,000 |
Key Qualification Rules
| Status | Requirements |
|---|---|
| HOH | Unmarried + pay >50% household costs + qualifying person lived with you >half the year |
| QSS | Spouse died within prior 2 years + dependent child + not remarried |
| MFS | Eliminates many credits (EITC, education, etc.) |
Exam Alert
HOH requires: unmarried, pay >50% of household costs, qualifying person lived with you more than half the year. QSS available for 2 years after spouse's death with dependent child. MFS eliminates many credits and has the lowest income thresholds.
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Related Terms
Standard Deduction
The standard deduction is a fixed dollar amount that reduces taxable income, available to taxpayers who do not itemize deductions, with amounts varying by filing status and adjusted annually for inflation.
Estimated Tax Payments
Estimated tax payments are quarterly tax payments made by individuals and businesses who expect to owe $1,000 or more in tax after subtracting withholding and credits.
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