Single vs Married Filing Status
How filing status affects your standard deduction, tax brackets, and overall tax burden
Why Filing Status Matters
Your filing status is one of the most important factors in determining your tax liability. It affects your standard deduction, the width of your tax brackets, and your eligibility for certain credits and deductions. This means two people earning the same income can pay significantly different amounts in taxes based on their filing status.
The Two Most Common Filing Statuses
Single Filer
You should use the Single filing status if you are:
- Unmarried, divorced, or legally separated as of December 31
- Not qualifying for another filing status
- Responsible for yourself, not dependent on anyone else
Married Filing Jointly (MFJ)
You should use the Married Filing Jointly status if you are:
- Married as of December 31 of the tax year
- Both spouses agree to file jointly
- Want to combine income and deductions on one return
2026 Standard Deductions
The standard deduction is the amount you can subtract from your gross income before calculating taxes:
| Filing Status | Standard Deduction |
|---|---|
| Single | $15,000 |
| Married Filing Jointly | $30,000 |
Notice that married couples get a higher standard deduction. This provides some marriage benefit in the tax code, though it doesn't entirely eliminate the "marriage penalty" in some cases.
How Tax Brackets Differ
Your filing status affects the income ranges for each tax bracket. Married couples generally have wider brackets, which can result in lower tax rates on the same income:
Single Filer Tax Brackets (2026)
| Income Range | Tax Rate |
|---|---|
| $0 - $15,000 | 12% |
| $15,000 - $50,000 | 22% |
| $50,000 - $100,000 | 24% |
| $100,000+ | 35% |
Married Filing Jointly Tax Brackets (2026)
| Income Range | Tax Rate |
|---|---|
| $0 - $30,000 | 12% |
| $30,000 - $100,000 | 22% |
| $100,000 - $200,000 | 24% |
| $200,000+ | 35% |
Comparing Tax Liability: Single vs Married
Scenario: Two people each earning $100,000
Single Filer
- Gross: $100,000
- Standard Deduction: -$15,000
- Taxable: $85,000
- Federal Tax: $9,590
- FICA (7.65%): $7,650
- Total Tax: $17,240
- Take-Home: $82,760
Married Filing Jointly (combined)
- Gross: $200,000
- Standard Deduction: -$30,000
- Taxable: $170,000
- Federal Tax: $30,200
- FICA (7.65%): $15,300
- Total Tax: $45,500
- Take-Home: $154,500
The Marriage Penalty and Bonus
Sometimes married couples pay more in taxes than they would if they were single (marriage penalty). Other times, they pay less (marriage bonus). This depends on the income distribution between spouses.
In the example above, the married couple doesn't get a significant tax advantage simply by being married—their combined tax isn't that different from what two single people would pay. However, in other cases, particularly when incomes are unequal, marriage can provide tax benefits.
Other Filing Statuses
While Single and Married Filing Jointly are most common, you might also qualify for:
- Head of Household: If you're unmarried and pay for household expenses for a qualifying dependent
- Married Filing Separately: If you're married but want to file separately (usually disadvantageous)
- Qualifying Widow(er): Available for two years after a spouse's death
Key Takeaways
- Filing status is crucial for calculating your tax liability
- Married couples get a higher standard deduction ($30,000 vs $15,000)
- Married couples have wider tax brackets
- The marriage penalty/bonus depends on income distribution
- Choosing the correct filing status is important for accuracy and tax optimization
Calculate Your Tax Liability
Want to see how your filing status affects your taxes? Use our annual tax calculator to compare your tax liability as a single filer versus married filing jointly.