If You're Married, Can You File as Single on Your Tax Return?
Each tax season I hear a variation of the same question:
"I'm married, but it would save me money if I filed as single. Can I just do that?"
The answer is simple under IRS rules:
If you are legally married on December 31 of the tax year, you generally cannot file as Single. An important exception applies if you are legally separated from your spouse under a decree of divorce or separate maintenance on the last day of the year. In that situation, the IRS generally considers you unmarried for filing-status purposes.
The IRS generally determines your filing status based on your marital status on the last day of the year. If you are married on December 31 and are not legally separated under a qualifying decree, the IRS considers you married for the entire year for tax filing purposes.
This rule applies even if you:
- Got married late in the year
- Lived apart from your spouse
- Managed your finances separately
- Believe you would pay less tax by filing as Single
Simply living apart from your spouse does not, by itself, make you Single for federal tax purposes. In all of these situations, the Single filing status is generally not available unless you are considered unmarried under IRS rules.
The Filing Options for Married Taxpayers
If you are married at year-end, you generally have three possible filing statuses:
Married Filing Jointly (MFJ)
This is the most common choice for married couples.
When filing jointly:
- Both spouses combine income on one tax return
- Both spouses sign the return
- Both spouses are jointly responsible for the tax
This filing status often results in the lowest total tax, but not always.
Married Filing Separately (MFS)
Married taxpayers also have the option to file separate tax returns.
Under this approach:
- If you file separately, you generally report your own income, credits, and deductions. Special rules can apply in community property states, including Washington, and some income may need to be treated as separate income or community income.
- Each spouse is responsible only for their own return
However, the IRS places several restrictions on taxpayers who choose this option. For example, many tax credits and deductions are limited or unavailable when filing separately.
Head of Household (Sometimes Available)
A married person may qualify for Head of Household status in certain situations by being considered unmarried under IRS rules, but the requirements are strict.
Generally, to be considered unmarried for Head of Household purposes, a married taxpayer must:
- File a separate return, pay more than half the cost of keeping up the home for the year, and have a spouse who did not live in the home during the last six months of the year
- Have the home be the main home of a child, stepchild, or foster child for more than half the year, and generally be able to claim that child as a dependent (subject to special rules for divorced or separated parents)
If the requirements are met, the taxpayer may qualify to file as Head of Household. This status generally provides a higher standard deduction and lower tax rates than Married Filing Separately.
Why Some People Ask About Filing Single
Many people ask about filing as Single because they believe it will reduce their taxes.
But in practice, the choice isn't between Single vs. Married. The real comparison is usually between:
- Married Filing Jointly
- Married Filing Separately
- Head of Household (if eligible)
Each option has different tax consequences, and determining the best choice often requires reviewing both spouses' income and deductions.
The Bottom Line
If you are married on December 31 and are not legally separated under a decree of divorce or separate maintenance, the IRS generally does not allow you to file as Single for that tax year.
Your filing options will generally be:
- Married Filing Jointly
- Married Filing Separately
- Head of Household (if you qualify)
Head of Household is available only if you meet the special requirements to be considered unmarried. Understanding which filing status applies can make a meaningful difference in the amount of tax you pay.
Questions? Let's Talk
Tax filing status decisions can affect credits, deductions, and your total tax liability. If you're unsure which filing status is right for your situation, professional guidance can help you avoid costly mistakes.
If you would like help reviewing your filing options, feel free to contact me. I offer complimentary initial consultations to discuss your situation and determine the best path forward.
The article is meant for informational purposes only. Please contact me directly to discuss how this applies to your individual tax situation.