If your divorce was not finalized by December 31, 2021, your only options for filing are married filing jointly (MFJ) or married filing separately (MFS). If you have no communication with your spouse and file MFS use the deduction that benefits you the most. The IRs will notify you if there is an issue with the deduction not being the same.
If your divorce was finalized on or before December 31, 2021, then you are considered unmarried for the entire year. If you are unmarried then you will file as single or head of household if you have qualifying dependents. Filing either status does not require any coordination with your x-spouse.
To file as head of household, you must: have a qualifying child and meet these requirements:
* Relationship – must be the taxpayer’s child or stepchild (by blood or adoption), foster child, sibling or step-sibling, or a descendant of any of these.
* Age – on Dec 31st, must be under the age of 19, or the age of 24 if a full-time student, or regardless of age, be permanently and totally disabled.
* Residence – the child must have lived with the taxpayer for more than 6 months of the tax year. Exceptions are made to the children of separated or divorced parents. If a child was born or died during the year, they are considered to have lived with you the entire year.
* Support – refers to the child’s income, which must not have provided more than half of the child’s support for the tax year
* Joint Return – the child cannot file a joint return unless the return is filed only to claim a refund of withholdings
* Citizenship – the child must be a US citizen, US resident alien, and the child must have an SSN by the date the return is filed.
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