Divorcing Spouses Can File Income Tax Returns as Unmarried Individuals Prior to Dissolution of Marriage

If a married couple is getting divorced, it’s usually a good idea to file their taxes together. But if one spouse doesn’t want to do that, the other spouse can still file as if they were single, as long as they have a legal separation agreement. This is allowed under certain circumstances, even though they’re still technically married. To file taxes as unmarried while still married, you need a court order for legal separation. This means that your marital status must be officially changed through a legal process. The rules for legal separation vary by state, so it’s important to follow the laws of your state. In simple terms, you need to be legally separated under state law in order to file as single for federal taxes. Even if a court in a divorce case orders one spouse to financially support the other temporarily, it doesn’t count as being legally separated for tax purposes. This means that the spouse receiving support can’t file taxes as if they were unmarried. This also applies if a court gives one spouse exclusive possession of the marital home temporarily. So, even if the couple is living apart, they can’t file taxes as if they were single. In Klementowski v. Commissioner, the court said that a temporary court order giving one spouse custody of the kids and the house while the divorce is being finalized doesn’t mean they can file taxes as single. They also said that just because one spouse gets temporary support and the house, it doesn’t count as legal separation under tax law. In Dunn v. Commissioner, the court said that getting temporary support during a divorce doesn’t change your marital status either. So, you can’t file as single until the divorce is final, even if you get support or custody during the divorce. If a married couple lives apart but is not legally separated, they are still considered married for tax purposes. However, if one spouse maintains a home for more than half of the year where a child lives and pays for most of the costs, and the other spouse is not part of that household for the last 6 months of the year, then they can be treated as not married for taxes. If you have a child and you’re not married, you may be able to file your taxes as if you were single and save money. But there are specific rules you have to follow. For example, if you’re legally separated or if you and your child live in a home that you pay for, you can file as if you were single. Just make sure you meet all the requirements before you do. Basically, some courts say that one spouse can’t be forced to file a joint tax return with the other spouse because it could get them in trouble. But other courts say it’s okay to make them do it. It’s important to consider the tax consequences for both spouses when deciding what to do. And if you compare the tax brackets for a single person to that of a married person filing separately, there are differences. Married couples who file their taxes separately have different limitations than those who file individually as unmarried people. For example, the amount of home mortgage interest that can be deducted is different for married couples filing separately compared to those filing jointly or as unmarried individuals. In Florida, there is no legal separation, but other states may have different laws. Courts interpret legal separation strictly when determining what forms of separation qualify for certain tax benefits. Voluntary separation agreements may not be recognized as creating legal separations. Overall, tax consequences of separation can be important and should be carefully considered. Melvyn B. Frumkes is a lawyer who specializes in family law. He has a lot of experience and has taught about divorce taxation at a college in Nevada. This column is from the Family Law Section, which is a group of lawyers who work in family law. They aim to promote duty and service to the public and improve the legal system.

Source: https://www.floridabar.org/the-florida-bar-journal/divorcing-spouses-can-file-income-tax-returns-as-unmarried-individuals-prior-to-dissolution-of-marriage/