What Status Do I File If I Divorced in a Tax Year?

Determining your filing status after a divorce is very simple. For tax purposes, the IRS has clear-cut rules that can help you figure out what status to file as.

Marriage Status

You are considered unmarried for tax-filing purposes for the entire year if, on the last day of the tax year, you are divorced.

Filing Status

If you are considered unmarried for the tax year, you should file as "unmarried" for your income taxes.

Divorce That isn't Finalized

If you filed for divorce during the tax year, but the divorce was not finalized, you can file as either married filing jointly or married filing separately. You do not qualify as unmarried for tax purposes until after a final divorce decree has been entered.

Unmarried Filing Jointly

Divorced couples are not eligible to file jointly; you must file separately if you do not qualify as married for the tax year.

Claiming Dependants

Which spouse can claim which child should have been addressed in your divorce decree. If not, parent with primary or sole custody can claim the child as a dependant.

References

• United States Code, 2006, V. 17, Title 26, Internal Revenue Code, Sections 581-5891; U.S. Law Revision Counsel; 2008.