If you are going through a divorce, taxes may be the last thing on your mind, but as Benjamin Franklin famously said “… nothing is certain except death and taxes.” As a family law professional, I have often been asked about filing taxes after a divorce. While you are navigating the legal aspects of your split, it is important to remember that the change in your legal marriage status affects your tax situation as well. The IRS considers a couple to be “married” as it pertains to their filing until the final divorce decree documents are issued by the court. With the federal income tax deadline looming, it is important to keep this in mind if you are going through a divorce or are newly divorced.

Timing Is Everything

If you have legally separated during the year, but your status is “married” as of Dec. 31 for tax purposes, you are still married. With this status, you can file a joint return or file as married filing separately. Filing jointly means that you and your spouse file a single tax return that includes all income and deductions for both people. Married filing separately means you each file your tax return, separating your income and deductions. There are unique advantages to each, depending on your income level and range of deductions including children, mortgages, and business write-offs. If your divorce was finalized before the year-end, you should file separately from your former spouse as a single taxpayer. If you were the custodial parent with a qualified dependent living with you for more than half the year and you were responsible for more than half of your home maintenance, you could file as a “head of household” to claim higher standard deductions and receive a lower tax rate than single taxpayers or couples who are married but filing separately receive.

Claim Your Dependents

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