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.