Single

Single is one of the five filing statuses the IRS and state taxing authorities use in calculating a taxpayer's tax liability. Taxpayers would need to use the Single filing status when they are unmarried, divorced, or legally separated as defined by state law on the last day of the tax year and they do not qualify for one of the other filing statuses.

A widow or widower would qualify to file using the Single filing status if the widow or widower was widowed before the first day of the tax year and did not remarry before the last day of the tax year.