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.
Please contact Martini, Iosue & Akpovi by phone at (818) 789-1179 if you have questions or want more information.