Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Filing Status

Filing Status Requirements

Single Taxpayers 

A taxpayer is considered single if, on the last day of the tax year, the taxpayer was:

  • Not married
  • Legally separated or divorced, or
  • Widowed before the first day of the tax year and not remarried during the year

Although a taxpayer is considered single, the taxpayer may qualify for another filing status that gives a lower tax, such as Head of Household or Qualifying Widow(er) with Dependent Child, which will be discussed later in this lesson.

Click here to view the Interview Tips for Filing Status in the Volunteer Resource Guide.

Interview Tip

If you realize more than one filing status may apply, prompt the taxpayer for more information, so you can choose the filing status that will result in the lowest tax.

Form 1040, Filing Status section, Box 1-Single is checked.
Interview Tips: Filing Status

Interview Tips: Filing Status