Who qualifies for the Single filing status?

To qualify for the Single filing status, a taxpayer typically must be unmarried or legally separated from their spouse as of the last day of the tax year. This means that the most straightforward condition to meet this requirement is being never married.

Those who qualify as Single do not have any dependents, which means they are filing on their own. By definition, someone who was never married does not have any additional complexities associated with marital status that could change their filing status. Hence, this option aligns directly with the criteria for Single filing status.

Other filing statuses, such as Head of Household or Married Filing Separately, have specific criteria that must be met – such as providing a certain level of household income or being married but living separately, respectively. Therefore, being never married stands as the clearest qualification for the Single filing status.