In American taxation, the filing status for a legally unmarried person who does not qualify for any other filing status. In other words, single is the default filing status. This may affects one's tax liability; for example, single filers have lower income limits for most exemptions.
The filing status used by an unmarried taxpayer who does not qualify for any other filing status.
Unmarried taxpayers with a qualifying child may be able to use the tax-saving head-of-household filing status; some widowed taxpayers with dependent children can use the same favorable tax rate schedule as joint return filers.