What is the married joint filing status?

You may use the filing status of Married Filing Jointly if any of the following are true:

• You were married as of December 31, 2025, even if you did not live with your spouse at the end of 2025.
• Your spouse died in 2025, and you did not remarry in 2025.
• Your spouse died in 2026 before filing a 2025 return.

A taxpayer and spouse may file a joint return even if they only had one income or if they did not live together all year. You are considered married, unless a decree of divorce or separate maintenance has been obtained before the end of 2025.