Legal Definitions - filing status

Filing Status

Filing status is a category that determines how a person files their income tax return. There are four categories under federal law:

• Single
• Head of Household
• Married filing a joint return
• Married filing separate returns

Example 1: John is single and lives alone. He files his income tax return under the single filing status.

Example 2: Sarah is a single mother and provides more than half of the support for her child. She files her income tax return under the head of household filing status.

Example 3: Tom and Lisa are married and file their income tax return together under the married filing joint return status.

Example 4: Mike and Emily are married but choose to file their income tax returns separately under the married filing separate returns status.

These examples illustrate how individuals can determine their filing status based on their personal situation. It is important to choose the correct filing status as it can affect the amount of taxes owed or the refund received.