The category defining the type of tax-return form an individual will use. The filing status is closely tied to marital status. These are five filing statuses:
1. Single individual.
2. Married persons filing jointly or surviving spouse. .
3. Married persons filing separately. .
4. Head of households. .
5. Qualifying widow(er) with dependent child. .
The filing status is important because a person's tax bracket (and therefore the amount he or she must pay) is determined by marital status, number of children, occupation, and several other factors. You must file your status honestly, or it will be considered fraudulent and penalties will be assessed.