Choosing a Federal Filing Status: IRS Basics on Single, Joint, Separate, Head of Household, and Qualifying Surviving Spouse

Filing status is one of the first boxes on Form 1040, and in Brownsville and the Rio Grande Valley it can raise real questions: a spouse who lives in Mexico, a couple who separated during the year, a grandparent raising a grandchild, or an adult child who supports a parent. The IRS explains the five filing statuses in Publication 501, Dependents, Standard Deduction, and Filing Information. This article summarizes what the IRS publishes about each status and the tests behind them. Sources were checked on November 13, 2026. This article does not review any person's tax situation or tell anyone which status to use.

Why filing status matters

Publication 501 explains that your filing status is used to determine your filing requirements, standard deduction, eligibility for certain credits, and your correct tax. The IRS interactive tool What is my filing status? walks through the questions.

The five statuses are single, married filing jointly, married filing separately, head of household, and qualifying surviving spouse. Publication 501 notes that if more than one applies to you, you can generally choose the one that gives you the lowest tax.

Married or unmarried: the December 31 rule

According to Publication 501, whether you are single or married is generally determined at the end of your tax year, which is December 31 for most taxpayers. The IRS says you are considered married for the whole year if, on the last day of the year, you and your spouse meet any one of these tests:

• You are married and living together.
• You are living together in a common law marriage recognized in the state where you now live or where it began.
• You are married and living apart but not legally separated under a decree of divorce or separate maintenance.
• You are separated under an interlocutory (not final) decree of divorce.

If your spouse died during the year, the IRS says you are considered married for the whole year for filing status purposes.

Single

Publication 501 says your filing status is single if you are considered unmarried and you do not qualify for another filing status. A person who is unmarried on December 31 may still qualify for head of household, which is discussed below.

Married filing jointly

The IRS says married filing jointly is available if you are considered married and both spouses agree to file a joint return. You can file jointly even if one spouse had no income.

Publication 501 points out an important consequence: both spouses may be held responsible, jointly and individually, for the tax and any interest or penalty due on the joint return. That may apply even if a later divorce decree says otherwise. The IRS describes three types of relief, innocent spouse relief, separation of liability, and equitable relief, requested on Form 8857 and explained in Publication 971.

When one spouse is a nonresident alien

Publication 501 says that, generally, a married couple cannot file a joint return if either spouse is a nonresident alien at any time during the year. However, a U.S. citizen or resident married to a nonresident alien can choose, with the spouse, to treat the nonresident spouse as a U.S. resident for the entire year and file jointly. The IRS explains that this choice stays in effect for later years until it is ended. Details are in Publication 519, U.S. Tax Guide for Aliens and on the IRS page about a nonresident spouse.

Married filing separately

Publication 501 says that if you and your spouse do not agree to file a joint return, you must use married filing separately unless you qualify for head of household. The IRS notes that married couples generally pay more combined tax on separate returns, and it suggests figuring the tax both ways unless you are required to file separately.

Texas is a community property state

Publication 501 lists Texas among the community property states. If you live in Texas and file separately, your income may be treated as separate income or community income for federal income tax purposes. The IRS explains those rules in Publication 555, Community Property.

Head of household

Publication 501 says you may be able to file as head of household if you meet all of the following:

• You are unmarried or considered unmarried on the last day of the year.
• You paid more than half the cost of keeping up a home for the year.
• A qualifying person lived with you in the home for more than half the year, except for temporary absences such as school. A dependent parent does not have to live with you.

The IRS says head of household usually carries a lower tax rate and a higher standard deduction than single or married filing separately.

Considered unmarried

A married person who lives apart from a spouse may be considered unmarried for head of household purposes. Publication 501 lists these tests, all of which must be met:

• You file a separate return.
• You paid more than half the cost of keeping up your home for the tax year.
• Your spouse did not live in your home during the last 6 months of the tax year.
• Your home was the main home of your child, stepchild, or foster child for more than half the year.
• You can claim the child as a dependent, or could except that the noncustodial parent claims the child under the rules for divorced or separated parents.

Publication 501 also says you are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you do not choose to treat your spouse as a resident. The nonresident spouse is not a qualifying person, so you still need another qualifying person and must meet the other tests.

Special rule for a parent

If your qualifying person is your parent, Publication 501 says you may file as head of household even if your parent does not live with you, as long as you can claim your parent as a dependent and you pay more than half the cost of keeping up a home that was your parent's main home for the entire year. Paying more than half the cost of keeping a parent in a rest home or home for the elderly counts.

Qualifying surviving spouse

Publication 501 explains that a surviving spouse may use this status for the two years after the year of the spouse's death if all of these tests are met:

• You were entitled to file a joint return with your spouse for the year your spouse died, whether or not you actually did.
• You did not remarry before the end of the tax year.
• You have a child or stepchild, not a foster child, whom you can claim as a dependent, subject to limited exceptions the IRS lists.
• The child lived in your home all year, except for temporary absences.
• You paid more than half the cost of keeping up the home for the year.

Practical steps before you file

1. Confirm your marital status on December 31

Gather any divorce or separate maintenance decree, or death certificate, dated in the year.

2. Track where everyone lived and what you paid

Note how long each child or relative lived in your home, and use the Publication 501 worksheet to compare what you paid with the total cost of the home.

3. Check identification numbers

Make sure each person on the return has an SSN or ITIN, as the IRS requires. See our article on what an ITIN is and Form W-7.

4. Use the IRS tool

Run the IRS filing status tool and keep the result with your records.

5. Read the related credit rules separately

Credits such as the Child Tax Credit have their own tests. The IRS free preparation options for qualifying taxpayers are listed on its free tax return preparation page.

Frequently asked questions

Can I file as head of household if I am still married?

Possibly. Publication 501 says a married person can be considered unmarried for head of household purposes if all the tests listed above are met, including that the spouse did not live in the home during the last 6 months of the year.

My spouse lives in Mexico. Can we file jointly?

Generally not, unless you both choose to treat the nonresident spouse as a U.S. resident for the entire year. Publication 519 explains that choice and its effects.

Related articles

• The Earned Income Tax Credit (EITC): IRS eligibility basics
• What is an ITIN? A simple guide to Form W-7
• Amending a federal tax return with Form 1040-X

Questions in Brownsville and the Rio Grande Valley

Garduño Tax & Associates works with individuals, families, independent contractors, and small businesses in Brownsville and South Texas on tax preparation and IRS paperwork. If you want to organize your records before choosing a filing status on your next return, you can contact the office to review the IRS forms involved.