What Is Single Filing Status?

Single is the most basic filing status — it applies if you're unmarried, legally separated, or divorced as of December 31 of the tax year. It comes with a smaller standard deduction than Married Filing Jointly and higher tax rates than Head of Household. If you have a child or dependent living with you, you may qualify for Head of Household status instead — which would lower your taxes. Always check whether a better filing status applies before you file.