Which tax status is not available for married couples?

The tax status that is not available for married couples is single filing. This status is specifically designated for individuals who are not married and do not qualify for other statuses such as head of household.

Married couples who choose to file taxes together typically opt for "Married Filing Jointly," which allows them to combine their incomes and deduct their allowable expenses on a single return. Alternatively, they can choose "Married Filing Separately," where each spouse files their own tax return, reporting their individual income and deductions.

On the other hand, "Single Filing" is exclusively for individuals who are unmarried, widowed, or divorced and do not have qualifying dependents. As a result, married couples who are still legally married cannot use the single filing status.

Head of household status has specific qualifications and can sometimes be claimed by married individuals if they meet certain conditions, such as living apart from their spouse for the last six months of the tax year and providing more than half the cost of maintaining a home for a qualifying person. However, it does not apply to all married couples.

In summary, since single filing is only for individuals who are not married, it cannot be utilized by a married couple.