See IRS Pub 17 "Marital Status" page 21
https://www.irs.gov/pub/irs-pdf/p17.pdf
Note: that "Legal Separation" requires a court order and separate maintenance which is the same as alimony in a divorce.
In general, your filing status depends on whether you are considered unmarried or married.
Unmarried persons. You are considered unmarried for the whole year if, on the last day of your tax year, you are either:
•
Unmarried, or
•
Legally separated from your spouse under a divorce or separate maintenance decree.
State law governs whether you are married or legally separated under a divorce or separate maintenance decree.
Divorced persons. If you are divorced under a final decree by the last day of the year, you are considered unmarried for the whole year.
**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.**
