How to File Taxes During Marriage Separation
Divorce and separation is a difficult time for families. It is made more difficult as tax season comes around. Tax filers who separate have a special set of obstacles to overcome. There are certain rules that have to apply to get the best refund, and to not run afoul of the law. When filing taxes during marriage separation, the filer should gather a few bits of information about who has paid half of the household's upkeep for the past tax year.
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Instructions
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Kow the IRS requirements. The Internal Revenue Service says tax filers who are separated but not divorced have special needs during tax filing season. Since there is no divorce decree, the government looks upon these filers as still married couples. If one of the filers has been living outside the house for at least six months, and the filer remaining in the household has paid half of household upkeep for at least six months, and has claimed dependents in the home, he or she may file "head of household" status. The other filer must file as married filing separate. The advantage of filing head of household lies in the amount of tax refunds filers receive. A head of household tax status draws more money than the other statuses, because the government assumes a filer with a status of married filing separate is being cared for in some way and has fewer expenditures.
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Determining the tax filing status. Former educator turned tax preparer Ken Fisher, of Asset Building Coalition in Gary, Indiana, said the law provides the standard tax filing statuses whether the filer is separated or not. In other words, everyone has to fit into an established category. "The law does not give us anything for separation. (The current filing statuses) are all that they allow us to have. If you are separated, you have to pick one," said Fisher.
"Basically, separated people have to file married, filing separate or jointly. The exception is if they have not been with the spouse the last six months of the tax year and they have a dependent as an exemption. Then, that filer can file Head of Household," continued Fisher. "The other filer must file married filing separately status."
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Adhere to IRS rulings. If you were considered married for part of the year, and lived in a community property state, special rules may apply in determining your income and expenses. You are keeping up a home only if you pay more than half the cost of its upkeep for the year. This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. If a filer obtained a final decree of divorce or separate maintenance by the end of the year, he or she cannot take the former spouse's exemption. This rule applies even if you provided all of your former spouse's support.
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Download the IRS forms. Go to IRS.gov and click under the "individual" tab at the top of the page. Once the filer has determined his or her filing status, download the appropriate form.Truthfully determining the filing status is the biggest obstacle. Once that has been established, filing taxes with or without a tax preparer is standard. Filing state taxes requires each filer to observe his or her state's tax laws, as state laws vary from state to state.
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Tips & Warnings
Improper tax preparation can lead to costly consequences. Please consult a tax preparer.
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