SINGLE FILER

Single filer is the a filing status given to taxpayers that are not married and is not viable for any other filing status. As per the Internal Revenue Service (IRS), a single filer is anyone who is, on the last day of the calendar year, not married, legally separated via divorce or separate maintenance decree, and does not fall in any other filing status. In case more than one filing status applies, the taxpayer has the option to choose the filing status with lower tax. Widow(er)s are allowed to use the single file status however, he or she may use another filing status that will still apply and is more advantageous.