Comparing Head of Household with other filing statuses

Compare Filing Statuses: Single vs. Head of Household vs. Married Filing Jointly

Q: How do I know which filing status I qualify for?

The IRS considers your marital status on the last day of the year, your qualifying dependents, and whether you paid at least half of the household expenses.

Q: What does the IRS consider “legally married” for tax purposes?

If you were legally married by December 31 of the tax year, the IRS considers you married — even if you only tied the knot on New Year’s Eve. Legally separated with a separate maintenance decree? You’re considered unmarried.

Q: Can I claim Head of Household if I’m legally separated?

Yes, if you have a qualifying child or qualifying relative, and you paid more than half of the household expenses.

Q: Does filing separately always mean higher taxes?

Not always. Most couples save more by filing jointly, but married filing separately can help if one spouse has high medical expenses, student loans on an income-driven repayment plan, or liability concerns.

Q: What is the difference between a qualifying child and a qualifying relative?

Qualifying Child: Must meet IRS tests for relationship (e.g., son, daughter, stepchild, sibling, foster child, grandchild), age, residency (lived with you more than half the year), and support (child didn’t provide over half their own support). Qualifying Relative: Doesn’t meet the “qualifying child” tests but can still qualify if they are related (or lived with you all year), have income below the IRS limit, and you provided more than half their support. Exception: A parent can be a qualifying relative without living with you if you cover more than half of the cost of keeping up their home.

Q: Can temporary absences affect Head of Household eligibility?

No. If a child is away temporarily (like at college), you can still claim Head of Household if you meet the IRS qualifications.

Updated: December 8, 2025

Written by:

Karen V.

Your Takeaways:

Head of Household offers a larger standard deduction and lower tax rates than Single, but requires a qualifying child or relative and paying more than half of household expenses.
Married Filing Jointly generally provides the lowest combined tax liability for married couples, with the widest income brackets and access to the most credits.
Single is the simplest status, but usually comes with fewer tax breaks and higher effective tax rates.

Choosing your filing status is like taking the wrong exit on a highway — you’ll still reach your destination, but getting there might take longer and cost more. The “best tax filing status” depends on marital status, dependents, and income.

Single filers → Simplest return, but usually the fewest tax breaks.
Head of Household → Larger standard deduction and generally lower effective tax rates than single.
Married Filing Jointly → Usually best for married couples, with wider tax brackets and bigger deductions.
Married Filing Separately → Rarely ideal, except in cases like high medical expenses, student loans, or liability protection.
Qualifying Surviving Spouse → Lets you keep joint benefits for two years after your spouse’s death.

Bottom line: Your eligibility depends on household status and dependents. Pick wrong, and you risk missing valuable deductions, credits, or lower tax rates.

Filing Status Comparison Table (Your At-a-Glance Guide)

Here’s your big-picture view. Think of it as the cheat sheet for comparing single vs. head of household vs. married and more.

Filing Status	Standard Deduction (2025)	Typical Tax Benefits	Eligibility Snapshot	Pros	Cons
Single	$15,750	Basic deductions; some credits if eligible	Unmarried, no dependents	Simplest filing; fewer forms; easier to benefit from itemizing if you pay mortgage interest and property taxes	Fewer tax benefits; typically higher effective tax rate
Head of Household	$23,625	Child Tax Credit, Earned Income Credit, Dependent Care Credit	Unmarried, qualifying child or relative, paid more than half of household expenses	Larger standard deduction; typically lower effective tax rate; may qualify for additional credits if supporting dependents	Must support dependent; IRS has strict rules about qualifying persons
Married Filing Jointly	$31,500	Full range of credits (Child Tax Credit, Education Credits, Earned Income Credit)	Legally married by the end of the tax year.	Lower combined tax liability; higher income thresholds for credits; easier record-keeping	Combining both spouses’ incomes can push the household into a higher tax bracket
Married Filing Separately	$15,750 (each)	Sometimes deduct high medical expenses, student loans, or if one spouse wants liability protection	Married, but choose to file a separate return	Protects from spouse’s tax issues; sometimes better for medical expenses or when separated	Lose access to many credits and deductions; both spouses must itemize or both must take the standard deduction; often results in a higher total tax; does not eliminate higher tax bracket issues if incomes are uneven
Qualifying Surviving Spouse	$31,500 (same as joint)	Joint tax benefits continue for 2 years	Spouse died in the prior 2 years, dependent child in the household	You keep a higher standard deduction and lower tax rates	Only lasts 2 years; must have a dependent child

When Each Filing Status Wins (Decision Shortcuts)

Sometimes you just want the highlights. Here’s when filing statuses might make sense for you:

Single Filing Status

Best if: You’re unmarried at the end of the year and have no qualifying person.
Why it wins: Simplicity: file, pay, done.
Notes: Higher tax liability and fewer family-related credits since most Single filers don’t have dependents.

Head of Household

Best if: You're a single parent or supporting a qualifying child/relative.
Why it wins: It has a higher standard deduction and generally lower effective tax rates than Single. Check out our guide on HOH vs. Single.
Notes: You must pay more than 50% of the costs, and the dependent generally must live with you for more than half the year (exceptions for parents/temporary absences).

Married Filing Jointly

Best if: You’re legally married, living together, and agree to file a joint return with your spouse.
Why it wins: Lowest combined tax liability, higher thresholds for credits, and access to certain credits that aren’t available if filing separately.
Notes: You’re both fully responsible for the accuracy of the income tax return. If your spouse underreports income, the IRS still comes after you.

Married Filing Separately

Best if: You want liability protection, or one spouse has large medical expenses or student loans on an income-driven repayment plan.
Why it wins: Sometimes lowers taxes in cases of student loans, medical expenses, or when divorce is not yet finalized.
Notes: You lose access to many tax credits, such as education credits and certain dependent-related credits.

Qualifying Surviving Spouse

Best if: Your spouse died in the last two years and you’re supporting a dependent child.
Why it wins: Keeps the higher standard deduction and lower tax rates of joint filing during a tough financial time.
Notes: You must still have a dependent child, and it only applies for two years after your spouse died.

Taxpayer comparing different filing statuses

Sources

H2: Wrapping It Up

Now you can confidently compare filing statuses — single vs. head of household, or joint vs. separate returns. The right choice depends on your marital status and dependents.

And don’t forget: All filing statuses are eligible for a filing extension if you need extra time — but paying late can still rack up penalties. See our step-by-step tax extension guide.

Choosing the most beneficial filing status can mean the difference between a refund and a bigger bill. Run the numbers yourself or let Filetax.com handle your return.

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Common Questions About Choosing a Filing Status

How do I know which filing status I qualify for?

What does the IRS consider “legally married” for tax purposes?

Can I claim Head of Household if I’m legally separated?

Does filing separately always mean higher taxes?

What is the difference between a qualifying child and a qualifying relative?

Qualifying Child: Must meet IRS tests for relationship (e.g., son, daughter, stepchild, sibling, foster child, grandchild), age, residency (lived with you more than half the year), and support (child didn’t provide over half their own support).
Qualifying Relative: Doesn’t meet the “qualifying child” tests but can still qualify if they are related (or lived with you all year), have income below the IRS limit, and you provided more than half their support. Exception: A parent can be a qualifying relative without living with you if you cover more than half of the cost of keeping up their home.

Can temporary absences affect Head of Household eligibility?