1. Single. This status normally applies if you’re unmarried or legally separated as of the last day of the tax year.
2. Married Filing Jointly. If you’re married as of the last day of the tax year, you and your spouse can choose to file a joint return. If your spouse died during the tax year, you might choose to file a joint return for that year.
3. Married Filing Separately. A married couple can also choose to file separate tax returns. They might decide to file separately due to a separation or pending divorce, or simply because they prefer to keep their finances separate.
4. Head of Household. In most cases, you must be unmarried to file as Head of Household, although there are some exceptions. However, you must have paid more than half the cost of keeping up a home for yourself and a qualifying person, such as a child or dependent relative.
5.Qualifying Widow(er) with Dependent Child. This filing status may apply if your spouse died during the previous two tax years and you have a dependent child.