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Level 1
June 1, 2019
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NY state filed for divorce in May 2016 but not finalized. I have primary custody of the child. How do I file?

  • June 1, 2019
  • 1 reply
  • 1 view
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Best answer by MargaretL

For federal purposes:

Your filing status is determined on Dec 31st. Since your divorce has not been finalized by that time, more than one filing status fits your situation, the IRS allows you to choose the one that is the most beneficial to you and that pays the lowest taxes. You may file as Married Filing Jointly, Separately or as Head of Household (HOH)- see below rules if you qualify.

To file as HOH, all of the following requirements must be met:

  • You are unmarried or considered unmarried on the last day of the year and file a separate tax return.
  • A spouse did not live in the home during the last 6 months of the year.
  • You file a separate return from your spouse.
  • You paid more than half the cost of keeping up a home for the year.
  • The child lived with you for more than half of 2016.

Please refer to the link below for more details on HOH and qualifying child:

Do I qualify for HOH

For state purposes:

Filing status for New York is the same as filing status under federal rules.

1 reply

MargaretL
MargaretLAnswer
Level 12
June 1, 2019

For federal purposes:

Your filing status is determined on Dec 31st. Since your divorce has not been finalized by that time, more than one filing status fits your situation, the IRS allows you to choose the one that is the most beneficial to you and that pays the lowest taxes. You may file as Married Filing Jointly, Separately or as Head of Household (HOH)- see below rules if you qualify.

To file as HOH, all of the following requirements must be met:

  • You are unmarried or considered unmarried on the last day of the year and file a separate tax return.
  • A spouse did not live in the home during the last 6 months of the year.
  • You file a separate return from your spouse.
  • You paid more than half the cost of keeping up a home for the year.
  • The child lived with you for more than half of 2016.

Please refer to the link below for more details on HOH and qualifying child:

Do I qualify for HOH

For state purposes:

Filing status for New York is the same as filing status under federal rules.