A single taxpayer is an individual who files taxes separately from others, and who does not qualify as a head of household or a qualifying widower; they fall into the 'single' filing status category, one of several classifications used by the IRS to determine tax liability.
The term 'single taxpayer' refers to an individual who is not married on the last day of the tax year. This designation affects the rate schedules and tax tables used to calculate their tax liabilities.
