If you and your partner were divorced on the final day of the tax year, you must file as single or head of household. You may also be permitted to choose these filing categories if you and your partner lived apart for at least the final six months of the year, or if you have a legally binding separation agreement.
If you and your partner were divorced on the final day of the tax year, you must file as single or head of household. You may also be permitted to choose these filing categories if you and your partner lived apart for at least the final six months of the year, or if you have a legally binding separation agreement.
The filing status most advantageous for you and your ex-spouse depends on your individual circumstances. In most cases, married filing jointly and head of household filers owe less in federal taxes than single and married filing separately filers. A major drawback of the married filing separately status is that the partners may not itemize deductions individually: if one spouse itemizes, the other must as well. You also forfeit certain tax deductions by filing separately instead of jointly.