Single: Generally unmarried or legally separated under a final decree as of the last day of the tax year, and not eligible for another status.

Married filing jointly (MFJ): Married taxpayers generally file one return reporting
combined income and deductions; both are generally responsible for tax due.

Married filing separately (MFS): Married taxpayers file separate returns; special limitations may apply to credits and deductions.

Head of household (HOH): Generally unmarried or considered unmarried, pays more than half the cost of keeping up a home, and has a qualifying person under the applicable rules.

Qualifying surviving spouse (QSS): May be available for the two tax years after the year a spouse dies if the taxpayer meets the qualifying-child and home-cost requirements and has not remarried.

Key distinction: Being able to claim a dependent does not automatically establish HOH eligibility. For some HOH cases, a parent can be a qualifying person even if the parent does not live with the taxpayer, subject to special
rules.