Getting married, losing a spouse, or getting divorced can impact federal income tax reporting in a variety of ways. Application of certain rules may suggest taking certain actions.
Marital Status
For federal income tax purposes, marital status for filing purposes depends on the status on Dec. 31 (Reg. §1.6013-4(a)). Thus, someone who has been married for the entire year but whose divorce is final on Dec. 31 is treated as single for the entire year. Similarly, anyone who marries on the last day of the year is treated as married for the entire year. An interlocutory decree is not a final decree or any court intervention in a family matter and does not affect marital status for tax purposes (Hill, Jr., TC Memo 1983-112).
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