IRS Publication 17 — Your Federal Income Tax (Individuals)
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“Maximum taxable part. Generally, up to 50% of your benefits will be taxable.”
Your filing status is single if you are considered unmarried and you don’t qualify for another filing status. To determine your marital status, see Marital Status, earlier.
Spouse died before January 1, 2025. Your filing status may be single if your spouse died before January 1, 2025, and you didn't remarry before the end of 2025. You may, however, be able to use another filing status that will give you a lower tax. See Head of Household and Qualifying Surviving Spouse , later, to see if you qualify.
How to file. On Form 1040 or 1040 -SR, show your filing status as single by checking the “Single” box on the Filing Status line near the top of the form. Use the Single column of the Tax Table, or Section A of the Tax Computation Worksheet, to figure your tax.
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