What Is a Single Filer?

Single filers are taxpayers who file their federal income tax returns with the Internal Revenue Service (IRS) under the status “single.” This filing status is used by unmarried taxpayers who don’t 🍎qualify for any other filing status.

Understanding Single Filer

Everyone who is required to file a federal income tax return with the IRS must choose a filing status. Individual taxpayers can file under the following five groups: single, 澳洲幸运5开奖号码历史查询:married filing jointly, 澳洲幸运5开奖号码历史查询:married filing separately, 澳洲幸运5开奖号码历史查询:head of household (HOH), or 澳洲幸运5开奖号码历史查询:qualifying widow(er) with a dependent child. Tax rates and standard deductions differ among the various filing statuses.

Single filers include people who are unmarried or legally separated from a spouse under a divorce or separate maintenance decree on the last day of the year and who do not qualify for another filing status. While you may still be married, the IRS considers you an unmarried head of household if you did not live with your spouse for the last six months of the tax year and paid more than half the costs of keeping a home for yourself and a qualifying dependent.

Some people who qualify to file as single may be better off claiming another filing status. If you meet the 澳洲幸运5开奖号码历史查询:conditions for qualifying widow(er) or head of household, you will likely find that filing under one of those statuses results in a lower tax bill.

Single Filer vs. Head of Household (HOH)

Single people who live alone might consider themselves the head of their own household. Still, the IRS has specific rules that dif⛦ferentꦗiate single filers from head-of-household filers.

Qualifications for HOH

HOH status generally applies only to unmarried people who have paid more than half the costs of maintaining a home for themselves and a qualifying 澳洲幸运5开奖号码历史查询:dependent for the given tax year. According to the IRS, these costs may include rent or mortgage payments, mortgage interest, utilities, repairs, property taxes, home insurance, and food eaten at home.

Just having a dependent is not enough to file head of household status. Generally speaking, the qualifying person must be a child, parent, or another type of relative (e.g., a grandparent or sibling) who lives with you for at least half of the year. However, if the qualifying person is your parent, they don’t have to live with you.

People who file as HOH pay a lower tax rate than single filers and must reach a higher income level before being obligated to pay income tax.

Standard Tax Deductions

A 澳洲幸运5开奖号码历史查询:standard deduction is the portion of income not subject to tax that can be used to reduce your taxable income. The deduction amount depends on your filing status, age, and other factors.

• 2024 Tax Year: The standard deduction for single taxpayers and married couples filing separately is $14,600. For heads of household, the deduction is $21,900, while for married couples filing jointly, it is $29,200.
• 2025 Tax Year: The standard deduction for single taxpayers and married couples filing separately is $15,000. For heads of household, the deduction is $22,500, while for married couples filing jointly, it is $30,000.
  

You can also take an additional deduction if you are at least age 65 or legally blind (or both📖) by the end of the tax year:

• 2024 Tax Year: Single and HOH filers can claim an additional standard deduction of $1,950 if they are 65 or older or blind, or $3,900 if they are both 65 or older and blind.
• 2025 Tax Year: Single and HOH filers can claim an additional standard deduction of $2,000 if they are 65 or older or blind, or $4,000 if they are both 65 or older and blind.

The IRS allows filers to take a standard deduction or 澳洲幸运5开奖号码历史查询:itemize their deductions. If the value of your itemized deductions is greater than your standard deduction, it makes financial sense to itemize.

Advantages and Disadvantages of Single Filer

Advantages of Single Filer

Single filers may find themselves with less complex tax returns that require less paperwork, complications, or reporting requirements. The married filing jointly standard deduction is simply double the standard deduction of a single filer. However, as most couples do not earn equal wages, one individual is often “burdened” by the income and associated 澳洲幸运5开奖号码历史查询:tax liability of the other on their federal tax return.

In addition, single filers may find it easier to qualify for certain deductions as opposed to being disqua🌞lified due to potential higher income from a spouse. For example, single filers can deduct medical bills that 🍒are greater than 7.5% of the taxpayer’s adjusted gross income (AGI); in a married-filing-jointly situation, this threshold may be more difficult to obtain.

Disadvantages of Single Filer

Couples who are married and file joint returns do have several tax advantages over single filers. As married filing jointly returns aggregate household income, a couple’s collective 澳洲幸运5开奖号码历史查询:tax bracket may be lower𝓡 than a single filer if one individual makes more mo🌳ney than the other.

There are also logistical benefits such as a non-working spouse qualifying to contribute to an individual retirement account (IRA) while a non-working individual is often not eligible. In general, it is considered more advantageous to take advantage of the better tax rates and credits available to joint filers.

The losses from one spouse may be used as a tax shelter to offset proceeds from the other individu♔al. This strategy may also be used to leverage higher deductions. For example, the IRS allows a deduction of qualified cash contributions up to 50% of your AGI and 20% to 30% for non-cash contributions. Should one couple have made a higher income, the aggregated deduction threshold is higher for the couple.

The Bottom Line

One of the most common tax filing statuses is a single filer. Most often used by individuals not married and not qualifying for HOH status, this tax st🌌atus often has a lower standard deduction and lower tax thresholds compared to other statuses. However, single filers may have less pa🐼perwork to file, might be in a lower tax bracket by filing alone, and may have a simpler tax return to prepare.