Filing Status for Separated, Divorced or Divorcing Couples



A divorced or divorcing couple's tax filing status is determined as of the last day of a tax year. A couple in the process of divorce may find that they are still married for tax purposes even though they do not live in the same household.

There are five filing categories for individuals. Married individuals can either file jointly, as married persons filing separate returns, or as head of household, if they qualify. Unmarried taxpayers generally file as single persons, but if certain criteria are met, they may qualify for head of household status or as a qualifying widow or widower.

This publication is distributed with the understanding that the author, publisher and distributor are not rendering legal, accounting or other professional advice or opinions on specific facts or matters, and, accordingly, assume no liability whatsoever in connection with its use. The information contained in this newsletter was not intended or written to be used and cannot be used for the purpose of (1) avoiding tax-related penalties prescribed by the Internal Revenue Code or (2) promoting or marketing any tax-related matter addressed herein. © 2014