VITA Tax Basics Complete Practice Exam 2026

Married Filing Jointly and Qualifying Surviving Spouse are the two filing statuses that generally yield the lowest tax amounts due to the beneficial tax brackets and credits available under these categories.

Married Filing Jointly allows couples to combine their incomes, often resulting in a lower overall taxable income, as they can take advantage of higher income thresholds before moving into higher tax brackets. This status also provides access to various tax deductions and credits, including the Earned Income Tax Credit and certain education credits, which can further reduce the tax burden.

The Qualifying Surviving Spouse status is also designed to support families that have lost a spouse, allowing the remaining partner to use the same tax brackets as Married Filing Jointly for up to two years after the spouse's death, which helps ease the financial transition during a difficult time. This status ensures that the surviving spouse benefits from the lower brackets during a period that may otherwise be financially challenging.

These filing statuses not only maximize potential credits and deductions but also minimize effective tax rates, making them advantageous for those eligible.