topic Re: single vs. married filing sepertly in Deductions & credits

single vs. married filing sepertly

bnichols56lee — Tue, 10 Feb 2026 10:29:54 GMT

My wife and i have been legally separated and living apart since sept. 2023

she refuses to file married so do i file single or married filed separate?

its a large $ difference between the 2 filings

Re: single vs. married filing sepertly

MinhT1 — Sun, 03 Mar 2024 13:15:37 GMT

It depends on whether you are legally separated (you have a decree of separate maintenance) or just separated.

The IRS says in this document:

If you're separated but not legally separated or divorced at the end of the year

The IRS considers you married for filing purposes until you get a final decree of divorce or separate maintenance.

In this case, if you don't agree to file jointly, you must file Married filing Separately.

If you're legally separated or divorced at the end of the year

You must file as single for that tax year unless you're eligible to file as head of household or you remarry by the end of the year.

Re: single vs. married filing sepertly

bnichols56lee — Wed, 28 Feb 2024 21:52:13 GMT

we have been legally separated since sept. 2023, so file single ?

Re: single vs. married filing sepertly

MinhT1 — Sun, 03 Mar 2024 13:28:47 GMT

IF your state has a legal separation status that the federal government recognizes, you MAY be able to file as single, but you should contact a local tax preparer or attorney who can advise you of your specific situation.

@bnichols56lee

[Edited 03/03/24 | 5:27AM PST]

Re: single vs. married filing sepertly

Opus 17 — Wed, 28 Feb 2024 22:36:42 GMT

@bnichols56lee wrote:

we have been legally separated since sept. 2023, so file single ?

Almost never. You should probably file as married filing separately, unless you retain your own accountant to give you different advice that is specific for your state and legal situation.

I have reviewed several tax court cases (mainly in New York and New Jersey) and I have never found a case where a legal separation counted as a "final decree of divorce or separate maintenance." One of the main problems is with the word "final". Most separations these days are not "final." You could (in theory) reconcile with your spouse and cancel the divorce proceedings. That seems to be the point where the Tax Court disallows legal separations to count as "unmarried." Or, if your separation agreement specifies a temporary maintenance/alimony amount but says the final amount will be determined later, then it is not a final separation order.

If you are legally married, I would not file as single without competent legal advice that is specific to your situation, your separation order, and your state laws.