IRS Filing Facts
We've collected everything you need to know for your 2024 tax return and brought it in a better understandable context: read about IRS filing status, requirements, exceptions, eligibility and special rules and much more...
Last Update: January, tax season 2025
Frequently asked questions
For whom is this status for and why it could be beneficial:
Married couples who choose to record their incomes, exemptions, and deductions on separate tax returns.
It can benefit you if you want to be responsible only for your own tax, or especially if a spouse has significant medical expenses or miscellaneous itemized deductions.
If you qualify for head of household status you don't have to use this filing status.
However, filing separately means potentially not being able to take advantage of certain tax benefits offered exclusively to joint filers.
SPECIAL IRS RULES
You usually pay more tax on a separate return than if you use another filing status you qualify for. Following rules apply:
Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return.
Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return).
The amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return).
The child tax credit and the credit for other dependents as well as the retirement savings contributions credit are reduced by half at the income levels compared to a joint tax return.
If your spouse itemizes deductions, you can't claim the standard deduction. But if you can claim the standard deduction, only half the amount of a joint tax return is allowed as your standard deduction.
If you lived with your spouse at any time during the tax year you must include in income a up to 85% of any social security or equivalent railroad retirement benefits you received.
This is what you can't do, take, deduct or claim:
Credit for child and dependent care expenses in most cases (only if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit).
Earned income credit unless you have a qualifying child and meet certain other requirements.
Exclusion or credit for adoption expenses in most cases.
Education credits (the American opportunity credit and lifetime learning credit), or the deduction for student loan interest.
Exclude any interest income from qualified U.S. savings bonds you used for higher education expenses.
Claim the credit for the elderly or the disabled if you lived with your spouse at any time during the tax year.
For whom is this status and why it could be beneficial:
You are unmarried or considered unmarried (read more below) on the last day of the tax year.
You paid more than half the expenses of the household for the tax year.
A qualifying person (child or dependent) lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the qualifying person is your dependent parent, your dependent parent doesn't have to live with you. Read more about special rules for parent (read more below).
Should you meet the qualifications for filing as head of household:
Your tax rate generally tends to be less than that for individuals filing as single or married filing separately.
Furthermore, you are eligible for a larger standard deduction than if you were to file as single or married filing separately.
CONSIDERED UNMARRIED
You are considered unmarried on the last day of the tax year if you meet all the following criteria:
You file a separate return, indicating your filing status as either married filing separately, single, or head of household.
You paid over 50% of the expenses required to maintain your home during the tax year.
Your spouse didn't live in your home during the last 6 months of the tax year. Note: For tax purposes, your spouse is considered to be living in your home, even if there were temporary absences due to special circumstances.
Your home was the main home of your child, stepchild, or foster child for more than half the year. However, you meet the criteria if you can't claim the child as a dependent only because the noncustodial parent can claim the child using further rules as described on the IRS website:
The general rules for claiming a child as a dependent are:
The child must be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, or stepsister, or a descendant of any of them.
The child must be
under the age of 19 at the end of the year and younger than you (or your spouse if filing jointly);
under the age of 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly); or
any age if permanently and totally disabled.
The child must have lived with you for more than half of the year.
The child must not have provided more than half of the child’s own support for the year.
The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).
SPECIAL IRS RULES FOR PARENT
If your qualifying person is your parent, under the following requirements you may be eligible to file as head of household even if your parent doesn't live with you:
You must be able to claim your parent as a dependent.
You must pay more than half the cost of keeping up a home that was the main home for the entire year for your parent.
Or if you pay more than half the cost of keeping your parent in a rest home or home for the elderly (that counts as paying more than half the cost of keeping up your parent's main home).
Frequently asked questions
For whom is this status for and why it could be beneficial:
Married couples who choose to record their incomes, exemptions, and deductions on separate tax returns.
It can benefit you if you want to be responsible only for your own tax, or especially if a spouse has significant medical expenses or miscellaneous itemized deductions.
If you qualify for head of household status you don't have to use this filing status.
However, filing separately means potentially not being able to take advantage of certain tax benefits offered exclusively to joint filers.
SPECIAL IRS RULES
You usually pay more tax on a separate return than if you use another filing status you qualify for. Following rules apply:
Your exemption amount for figuring the alternative minimum tax is half that allowed on a joint return.
Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return).
The amount you can exclude from income under an employer's dependent care assistance program is limited to $2,500 (instead of $5,000 on a joint return).
The child tax credit and the credit for other dependents as well as the retirement savings contributions credit are reduced by half at the income levels compared to a joint tax return.
If your spouse itemizes deductions, you can't claim the standard deduction. But if you can claim the standard deduction, only half the amount of a joint tax return is allowed as your standard deduction.
If you lived with your spouse at any time during the tax year you must include in income a up to 85% of any social security or equivalent railroad retirement benefits you received.
This is what you can't do, take, deduct or claim:
Credit for child and dependent care expenses in most cases (only if you are legally separated or living apart from your spouse, you may be able to file a separate return and still take the credit).
Earned income credit unless you have a qualifying child and meet certain other requirements.
Exclusion or credit for adoption expenses in most cases.
Education credits (the American opportunity credit and lifetime learning credit), or the deduction for student loan interest.
Exclude any interest income from qualified U.S. savings bonds you used for higher education expenses.
Claim the credit for the elderly or the disabled if you lived with your spouse at any time during the tax year.
For whom is this status and why it could be beneficial:
You are unmarried or considered unmarried (read more below) on the last day of the tax year.
You paid more than half the expenses of the household for the tax year.
A qualifying person (child or dependent) lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the qualifying person is your dependent parent, your dependent parent doesn't have to live with you. Read more about special rules for parent (read more below).
Should you meet the qualifications for filing as head of household:
Your tax rate generally tends to be less than that for individuals filing as single or married filing separately.
Furthermore, you are eligible for a larger standard deduction than if you were to file as single or married filing separately.
CONSIDERED UNMARRIED
You are considered unmarried on the last day of the tax year if you meet all the following criteria:
You file a separate return, indicating your filing status as either married filing separately, single, or head of household.
You paid over 50% of the expenses required to maintain your home during the tax year.
Your spouse didn't live in your home during the last 6 months of the tax year. Note: For tax purposes, your spouse is considered to be living in your home, even if there were temporary absences due to special circumstances.
Your home was the main home of your child, stepchild, or foster child for more than half the year. However, you meet the criteria if you can't claim the child as a dependent only because the noncustodial parent can claim the child using further rules as described on the IRS website:
The general rules for claiming a child as a dependent are:
The child must be your son, daughter, stepchild, foster child, brother, sister, half-brother, half-sister, stepbrother, or stepsister, or a descendant of any of them.
The child must be
under the age of 19 at the end of the year and younger than you (or your spouse if filing jointly);
under the age of 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly); or
any age if permanently and totally disabled.
The child must have lived with you for more than half of the year.
The child must not have provided more than half of the child’s own support for the year.
The child must not be filing a joint return for the year (unless that joint return is filed only to claim a refund of withheld income tax or estimated tax paid).
SPECIAL IRS RULES FOR PARENT
If your qualifying person is your parent, under the following requirements you may be eligible to file as head of household even if your parent doesn't live with you:
You must be able to claim your parent as a dependent.
You must pay more than half the cost of keeping up a home that was the main home for the entire year for your parent.
Or if you pay more than half the cost of keeping your parent in a rest home or home for the elderly (that counts as paying more than half the cost of keeping up your parent's main home).
More Detail 2024 Tax Filing Information on IRS Websites
You can read the full IRS publication 501 which discusses some tax rules for filing a federal income tax return and it answers some basic questions: who must file, who should file, what filing status to use, and the amount of the standard deduction.
In 2021 the Internal Revenue Service expanded the Identity Protection PIN Opt-In Program to all taxpayers who can verify their identities. It helps to prevent identity thieves from submitting fraudulent tax returns by using a taxpayer's identity