The IRS recognizes five filing statuses:
1. Single
- Unmarried, divorced, or legally separated by December 31.
- Does not qualify for Head of Household.
2. Married Filing Jointly (MFJ)
- Married as of December 31 (including common‑law marriages recognized by the state).
- Both spouses agree to file one return together.
- Income and deductions are combined.
3. Married Filing Separately (MFS)
- Married but choose to file separate returns.
- Often results in higher tax and limited or no access to certain credits.
4. Head of Household (HOH)
- Unmarried or considered unmarried under IRS rules.
- Paid more than half the cost of keeping up the home.
- Has a qualifying person (usually a child) who lived with them more than half the year.
5. Qualifying Surviving Spouse
- Spouse died in one of the two prior tax years.
- Has a dependent child.
- Paid more than half the cost of maintaining the home.
- Allows use of MFJ tax rates.
🧾 Examples by Scenario
For the following scenarios, we urge you to use the IRS interactive tool to confirm that your situation qualifies for the suggested filing status.
👫 Boyfriend and Girlfriend Living Together (No Children)
- Cannot file jointly unless legally married.
- One partner may claim the other as a dependent only if all Qualifying Relative rules are met:
- The claimed person earns less than $4,700 (2025 limit).
- The taxpayer provides over half of the person’s support.
- The person lives with the taxpayer all year.
✅ If eligible, the taxpayer files Single and claims the partner as a Qualifying Relative.
🧒 Boyfriend and Girlfriend Living Together (One Has a Child)
- The parent who:
- Lives with the child, and
- Pays more than half the household costs
👉 may qualify for Head of Household.
- The other adult may still be claimed as a Qualifying Relative if income and support tests are met.
🪖 Military Spouse
- If one spouse is active‑duty and stationed away from home:
- The couple may still file Married Filing Jointly.
- The Military Spouses Residency Relief Act (MSRRA) may allow the civilian spouse to keep their home state for tax purposes.
- If living apart, the couple may choose MFJ or MFS, depending on preference and tax outcome.
💔 Married Filing Separately (Living Together)
- Still considered married for tax purposes.
- Must file MFS unless both spouses agree to file jointly.
- Filing MFS usually means losing access to:
- Earned Income Credit (EIC)
- Child and Dependent Care Credit
- Education credits
🏠 Married Filing Separately (Living Apart)
- If living apart from the spouse for the last 6 months of the year and supporting a child:
- May qualify as Head of Household under IRS “considered unmarried” rules. Check the IRS interactive tool for more information.
- Must meet support, residency, and dependency tests.
🧾 Claiming a Non‑Spouse as a Dependent: Qualifying Relative
Even if you are not married, the IRS may allow you to claim someone as a dependent under the Qualifying Relative rules.
All five conditions must be met:
✅ 1. Relationship or Residency
- The person lived with you all year as a member of your household.
- You paid more than half the total household costs.
✅ 2. Gross Income Test
- The person’s gross income is less than $4,700 for 2025.
- Includes taxable income (wages, interest, unemployment).
- Does not include non‑taxable income.
✅ 3. Support Test
- You provided more than half of the person’s total support.
- Support includes housing, food, medical care, transportation, and other necessities.
✅ 4. Not a Qualifying Child
- The person cannot be someone else’s qualifying child.
✅ 5. Citizenship
- The person must be a U.S. citizen, U.S. national, or resident alien.
📘 Filing Status Implications
- You cannot file jointly unless legally married.
- You will file as Single (or HOH if you qualify).
- You may claim the other person as a dependent under Qualifying Relative rules.
- You cannot claim Head of Household unless you have a qualifying person (usually a child).
📌 Example
Scenario:
Alex and Jordan are dating and live together all year. Jordan earns $3,000 from part‑time work. Alex pays for rent, food, and utilities.
- Jordan lived with Alex all year ✅
- Jordan’s income is under $4,700 ✅
- Alex paid more than half of Jordan’s support ✅
- Jordan is not someone else’s qualifying child ✅
- Jordan is a U.S. citizen ✅
✅ Result: Alex files Single and can claim Jordan as a Qualifying Relative dependent.