Single Filing Status
Who Qualifies as Single?
A taxpayer generally files as Single if they are unmarried or legally separated under state law on the last day of the tax year and do not qualify for another filing status such as Head of Household.
- Never married
- Legally divorced
- Legally separated under state law
- Does not qualify for Head of Household or Qualifying Surviving Spouse
Note
Merely living apart from a spouse does not automatically qualify a taxpayer as Single.
Summary
Single is the default filing status for taxpayers who are unmarried and do not qualify for a more favorable status.