Actually, being married is not a requirement - not having lived together at *any* time during the last 6 months of the tax year is a requirement to split benefits. Parents living together, married or not, cannot split the benefits. Parents that have not lived together for the last 6 months of the year can split certain benefits. Marital status is immaterial.
See “Children of divorced or separated parents or parents who live apart” in IRS Pub 17 for full information.
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**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
