Your federal tax filing status is based on your marital and family situation. It is an important factor in determining whether you must file a return, your standard deduction, and your correct amount of tax. Your filing status is also used to help determine your eligibility for certain deductions and credits.
Your marital status on the last day of the year determines your status for the entire year. If more than one filing status applies to you, you may choose the one that gives you the lowest tax obligation.
There are Five Filing Status Options:
Filing Status for Same-Sex Married Couples
If you have a same-sex spouse whom you legally married in a state (or foreign country) that recognizes same-sex marriage, you and your spouse generally must use the married filing jointly or the married filing separately filing status on your return, even if you and your spouse now live in a state (or foreign country) that does not recognize same-sex marriage.