Your filing status determines which standard deduction amount and which tax rates are used when calculating your federal income tax for the year. Single is just one of five filing status options available. Learn how to choose the right one for your situation.
Single Filing When You’re Considered Unmarried
Your marital status is defined by your status on the last day of the tax year—December 31. You would claim the single filing status on your tax return if you’re unmarried. This includes:
Those who’ve never marriedThose who have become legally divorced by December 31Those who are legally separated from a spouse under the terms of a court order by December 31
You are not considered unmarried due to legal separation if you and your spouse only move into separate homes or reach a separation agreement between yourselves. The separation must be made formal by a court order. Common-law spouses in the states that recognize this status are considered married for federal tax purposes. They must choose between married-filing-jointly and married-filing-separately tax status. You can’t file a single tax return if you’re considered married, even if you and your spouse live in separate households. You might qualify for the head-of-household status, however.
Single Filing When You’re in a Registered Domestic Partnership or Civil Unions
Some partnerships are recognized as such but are not marriages. These include:
Registered domestic partnershipsCivil unionsOther formal relationships that are recognized by the state in which you reside
If you are in one of these relationships, you are considered unmarried and must file with the IRS as single if you don’t qualify for head-of-household status. Some states require that registered domestic partners and those in civil unions file state tax returns as if they were married. Domestic partners and those in civil unions who reside in community property states may have to allocate income and deductions between each partner. At the federal level, people in domestic partnerships or civil unions must file their federal tax returns using either the single or head-of-household filing status.
Single Filing and Head-of-Household Filing Status
You might qualify for head-of-household filing status if:
You are unmarriedYou are married, but your spouse has not lived in your home for the final six months of the tax yearYou can claim a qualifying dependentYou pay more than half the expenses of maintaining your householdYour dependent has lived in your home more than half the yearYour dependent has not paid for more than half their own support during the tax year
Head-of-household status provides for a larger standard deduction and wider tax brackets, at least at low and moderate incomes. The standard deduction for head-of-household taxpayers is $19,400 in 2022, and $20,800 in 2023. That’s $6,250 more than the single standard deduction. That’s at least $6,000 higher than the single filer’s standard deduction in both years.
Single Filing and Qualifying Widow or Widower Filing Status
Individuals who are widows or widowers and who can claim a dependent child might qualify for the qualifying widow/widower filing status as well. This is a special filing status for surviving spouses, and the tax rates and standard deduction are the same as for those who are married filing jointly. This status is limited to the first two years following the death of a spouse as long as the person does not remarry within the tax year. If you meet the criteria for being a widow or widower, choosing qualifying widow(er) status provides a bigger tax break than filing single.
Tax Rates for Single Filers
The table below shows the tax rates in effect for the 2022 tax year for single filers. For example, if you earn $10,775:
The first $10,275 is taxed at 10%The remaining $500 is taxed at 12%
If you earn $80,000:
The first $10,275 is taxed at 10%The next chunk of income up to $41,755 is taxed at 12%The remaining balance over $41,755 is taxed at 22%
The standard deduction for a single filer is $12,950 for tax year 2022 and $13,850 in 2023.
