- You were married as of December 31, 2025, even if you didn't live with your spouse at the end of 2025.
- Your spouse died in 2025, and you didn't remarry in 2025.
- Your spouse died in 2026 before filing a 2025 return.
A taxpayer and spouse may file a joint return even if only one had income or if they didn't live together all year. You're considered married unless a decree of divorce or separate maintenance has been obtained before the end of 2025.
The following IRS tool can help you determine what filing status to use: What Is My Filing Status
