There are five filing status possibilities for U.S. resident individuals:
1. SINGLE
Single filing status generally applies to anyone who is unmarried, divorced or legally separated according to state law.
2. MARRIED FILING JOINTLY (MFJ)
a. Your marital status on the last day of the year determines your marital status for the entire year.
b. If your spouse died during the year and you did not remarry during the year, usually you may still file a joint return with that spouse for the year of death.
3. MARRIED FILING SEPARATELY (MFS)
A married couple may elect to file their returns separately. Each person’s filing status would generally be Married Filing Separately.