Editing Taxation in the United States (section)

===Filing status===
{{Main|Filing Status (federal income tax)}}
[[File:Historical Income Tax Rates and brackets.png|thumb|350px|right|
{{legend-line|#F23F45 solid 3px|Top [[Marginal income tax rate|marginal]] income tax rates}}
{{bulleted list |[[Tax bracket]]s}}
{{legend-line|#3CA3FA solid 3px|Lowest marginal income tax rates}}
]]

Federal and state income tax is calculated, and returns filed, for each taxpayer. Two married individuals may calculate tax and file returns jointly or separately. In addition, unmarried individuals supporting children or certain other relatives may file a return as a head of household. Parent-subsidiary groups of companies may elect to file a [[Combined reporting|consolidated return]].

There are currently five filing statuses for filing federal individual income taxes: single, married filing jointly, married filing separately, head of household, and qualifying widow(er).<ref>{{cite web|last=Internal Revenue Service|date=February 1, 2016|title=Choosing the Correct Filing Status (Tax Tip 2016-10)|url=https://www.irs.gov/newsroom/choosing-the-correct-filing-status|access-date=December 19, 2021}}</ref> The filing status used is important for determining which deductions and credits the taxpayer qualifies for. States may have different rules for determining a taxpayer's filing status, especially for people in a [[domestic partnership]].