Filing status

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Under United States federal income tax law, filing status is an important factor in computing taxable income.^[1] Filing status depends in part on marital status and family situation.^[2]

There are five possible filing status categories: single individual, married person filing jointly or surviving spouse, married person filing separately, head of household, and qualifying widow(er) with dependent children.^[1] A taxpayer who qualifies for more than one filing status may choose a status.^[3]