Typically a taxpayer’s marital status on the last day of the year determines their status for the entire year. The five filing status options are as follows: Single, Married Filing Jointly, Married Filing Separately, Head of Household, and Qualifying Widow(er) with Dependent Child.

Filing status must be determined before a taxpayer can determine their filing requirements, standard deduction, and correct tax. Filing status is also used to determine whether a taxpayer is eligible to claim certain deductions and credits or not.