@Leo N wrote:
NCperson:
1. Legal separation is actually quite common. Here is the info re legal separation for California:
https://selfhelp.courts.ca.gov/divorce-california/legal-separation
If you could reconcile (cancel the separation) under the laws of California, then you aren't allowed to file as single with the IRS, according to several Tax Court cases. You may be allowed to file as single on your California state return. This creates a complex situation where you need to prepare multiple tax returns so that you can file MFS federally but Single in the state. You may want to hire a tax professional -- if they take the position that you can file your federal return as single, then I would expect them to defend you if you are audited. My understanding of the Tax Court cases is that you can't file your federal return as single if the legal definition of separation allows reconciliation, because then it is not a "final" separation.
