Single, head of household or married?
Everyone explains what the filing statuses are. Almost nobody tells you what picking the right one is worth. On a $60,000 salary it is $1,072 a year in federal tax alone, and more once your state has its say.
What each one costs on $60,000
Federal income tax only, 2026 rates, so no state muddies the comparison.
| Status | Standard deduction | Federal tax | Against single |
|---|---|---|---|
| Single | $16,100 | $5,020 | baseline |
| Head of household | $24,150 | $3,948 | saves $1,072 |
| Married filing jointly | $32,200 | $2,840 | saves $2,180 |
Which one you are
- Single
- You were unmarried on 31 December and nobody else qualifies you for a better status. The default, and the most expensive of the three. Standard deduction $16,100.
- Head of household
- Unmarried, but you paid more than half the cost of keeping a home for a qualifying dependent who lived with you more than half the year. Standard deduction $24,150, and wider brackets than single. This is the status most single parents should be using.
- Married filing jointly
- Married on 31 December, filing one return together. Standard deduction $32,200, exactly double the single figure, with brackets to match at the lower end.
Where head of household is worth the most
Total yearly gain over filing single on $60,000, federal and state together. Computed for all 51 jurisdictions; these are the eight largest.
| State | Head of household gains | Married jointly gains |
|---|---|---|
| California | $2,108 | $3,222 |
| New Jersey | $1,814 | $2,946 |
| Montana | $1,664 | $3,198 |
| Minnesota | $1,657 | $3,161 |
| Maine | $1,646 | $3,509 |
| District of Columbia | $1,566 | $3,146 |
| South Carolina | $1,545 | $3,125 |
| Idaho | $1,489 | $3,015 |
Not one of the 51 leaves head of household identical to single once federal tax is counted, so the status is worth checking wherever you live.
Frequently asked questions
How much is head of household worth compared to single?
On federal tax alone, a $60,000 salary pays $5,020 as single and $3,948 as head of household, a difference of $1,072 a year. State tax usually widens that gap: in California the total is $2,108 and in New Jersey it is $1,814.
Who qualifies as head of household?
You must be unmarried or considered unmarried on the last day of the year, have paid more than half the cost of keeping up a home, and have a qualifying person live with you for more than half the year. A qualifying child usually counts, and so can a dependent parent, who does not have to live with you. Most people who wrongly file as single have a child and did not know the status existed.
Is married filing jointly always better?
Usually, but not automatically. On a single income it is clearly better: $60,000 costs $2,840 in federal tax jointly against $5,020 filing single, a saving of $2,180. Where two people both earn well, the advantage narrows, and separate returns can occasionally win where one spouse has large medical expenses measured against income. Joint filing also makes both people responsible for the whole return.
Does my filing status change my state tax as well?
Almost always, and by more than people expect. Every one of the 51 jurisdictions treats the statuses differently, and no state leaves head of household identical to single once federal tax is included. Some states give head of household its own bracket table, some group it with joint filers, and some only change the deduction.
What happens if I pick the wrong one?
You overpay, usually for years, because nothing flags it. Filing as single when you qualify as head of household is the common and expensive version of this. It can be fixed by amending a return, generally within three years of filing.
Can I change filing status between years?
Yes. Status is decided by your circumstances on 31 December each year, so it can change annually. Marrying on 30 December means you file as married for that whole tax year.
Why this page exists
Two of the three worst errors ever found on this site were filing-status errors. Mississippi was giving married couples one zero band when its own form gives each spouse their own, and New Jersey was sending heads of household to the single schedule when the state puts them on the joint one, which overcharged them by $766 on a $60,000 salary. Both are on the corrections page with before-and-after figures.
Filing status is where tax software and tax calculators quietly go wrong, because a table missing a status still looks like a valid table. It is worth understanding for that reason alone.
Other related calculators
- Paycheck calculatorTake-home pay after federal tax, FICA and state tax, for all 51 US jurisdictions.
- Child tax credit calculatorWhat survives the phase-out, what your tax bill absorbs, and what comes back as a refund.
- Federal tax bracketsEvery band and rate, with the standard deduction, for five tax years.
Hadi · Developer and maintainer
Federal tables checked against the IRS 2026 inflation adjustments on . State figures, where quoted, are each state's latest published schedule, 2025; federal figures are 2026.