United States
Filing Status: Single vs Head of Household vs Married Filing Jointly (2026)
How your filing status changes your standard deduction and tax brackets in 2026, with the same $100,000 taxed three ways, and what to check before you choose.
What filing status controls
Your filing status decides two things at once: how large your standard deduction is and which set of tax brackets applies to your taxable income. It is not a free choice between the options: it depends on your marital status and household on the last day of the tax year, and the IRS rules decide which statuses you may use.
The three statuses our calculator supports
For 2026 the standard deductions are:
- Single: $16,100.
- Head of household: $24,150.
- Married filing jointly: $32,200.
Married filing separately and qualifying surviving spouse also exist, but Taxolase does not model them. If one of those applies to you, treat the results as a rough guide only.
The same $100,000, taxed three ways
Here is $100,000 of income run through each status. For the joint column, $100,000 is the couple's combined income.
| Filing status | Standard deduction | Taxable income | Federal tax |
|---|---|---|---|
| single filer | $16,100 | $83,900 | $13,170 |
| head of household | $24,150 | $75,850 | $9,588 |
| married filing jointly | $32,200 | $67,800 | $7,640 |
The bigger deduction and wider brackets reduce the tax at every step: $13,170 for a single filer, $9,588 for a head of household and $7,640 for a couple filing jointly on the same income. The comparison is only a guide, since a couple with $100,000 combined and a single person with $100,000 have very different circumstances.
Head of household: what to check
Head of household is generally for unmarried people who paid more than half the cost of keeping up a home for a qualifying person, such as a child. The rules have specific tests, so check the IRS guidance for your situation before choosing this status rather than relying on a summary. Filing under a status you do not qualify for is a common source of notices.
Married filing jointly: when it helps most
Joint filing usually lowers tax most when the spouses' incomes are very different, because the wide brackets let the lower earner's unused space shelter part of the higher earner's income. When two incomes are similar the effect is smaller. Filing jointly also means both spouses are responsible for the return, which is worth understanding before you decide.
What your state does with it
Your filing status also matters for state income tax, and each state has its own rules. Many states use the same status you file federally, but their deductions, exemptions and brackets differ. In most states our calculator applies the joint schedule for joint filers and the single schedule for everyone else, with a few states' own head-of-household amounts built in. Each state page lists what its estimate leaves out.
Try each status
Choose your state and filing status in the calculator, then change the status to see the effect on your federal tax, state tax and take-home pay. If you are unsure which status you qualify for, use the IRS guidance or a qualified tax professional to confirm before you file.
Sources
- IRS Rev. Proc. 2025-32 — 2026 rate schedules and standard deductions
- Tax Foundation — 2026 State Individual Income Tax Rates and Brackets
Figures were last checked against these sources on September 19, 2026. See our methodology for how the calculator uses them.
Estimate only. This is an approximation, not a tax return or professional advice, and may not reflect every credit, exemption, or recent law change. Verify with your tax authority or a qualified professional before relying on it. Read the full disclaimer or see how it's calculated.