Which filing status option is NOT available for an individual?

The filing status options defined by the IRS for individuals include categories such as Single, Head of Household, and Married Filing Jointly. Each of these statuses has specific eligibility requirements and tax implications.

The status of "Independent" is not recognized as a filing status for tax purposes. Instead, it may refer to someone being independent from their parents or guardians in a broader context, particularly when determining dependency exemptions for others. However, it does not serve as a recognized filing classification that affects how one files their federal income taxes. Therefore, "Independent" is not applicable as a filing status option available to individuals for tax filing purposes.