@Bsch4477 wrote:
To file as HIH you have to have not lived with your wife at any time during the last 6 months of the year.
This is not correct. If the taxpayer is legally divorced (i.e. single, "unmarried") as of 12/31/24, then it does not matter when the divorce occurred or their living arrangements before the divorce. The requirement that the taxpayer must not have lived with their spouse only applies if they are still legally married on December 31.
