Filing Status (Detailed)

Full explanation

Your filing status drives nearly every calculation on your return. For 2026: Single (standard deduction $16,100, 10% bracket up to $12,400), Married Filing Jointly (standard deduction $32,200, 10% bracket up to $24,800, widest brackets overall), Married Filing Separately (standard deduction $16,100, compressed brackets, many credits disallowed), Head of Household (standard deduction $24,150, requires unmarried + dependent + paying 50%+ of home costs), and Qualifying Surviving Spouse (standard deduction $32,200, available for 2 years after spouse's death if you have a dependent child). Status is determined by your situation on December 31. If your spouse died during the year, you can still file jointly for that year.

Source: IRS Publication 501 — Filing Status