Filing Status

[Smichael73]

I’m going through a divorce in Texas. The final decree may not be signed by December 31st. My spouse and I have lived apart for the entire year and each pay for our own households. We have no children together but we each have custody of children from previous marriages. According to IRS publication 504 I meet all the requirements to be considered unmarried. Being a resident of Texas can I file head of household?

[DoninGA]

If you have not lived with your spouse at any time in the last six months of the year, you have a dependent child being reported on your tax return and have paid over one-half the cost of maintaining your home, you should be able to file as Head of Household.

See this TurboTax support FAQ for HOH when you are married - https://ttlc.intuit.com/turbotax-support/en-us/help-article/taxation/married-person-claim-head-house...

[xmasbaby0]

If you are divorced by the end of 2023, your filing choices will only be to file Single or Head of Household---you can file as HOH if you are the custodial parent of a qualified dependent.  

If you are still married at the end of 2023, then your filing choices will be married filing jointly, married filing separately, or possibly Head of Household---IF you meet the criteria to file as HOH.   Have you lived apart from your spouse for at least the last six months of 2023?  Do you have qualifying dependents for HOH filing status?

Am I Head of Household?

https://ttlc.intuit.com/questions/1894553-do-i-qualify-for-head-of-household

https://ttlc.intuit.com/questions/2900097-what-is-a-qualifying-person-for-head-of-household

If you qualify as Head of Household, when you enter your marital status (single or married filing separately) into MyInfo, and then enter your qualifying dependent, TurboTax will offer HOH as your filing status.

[Smichael73]

Thank you for your reply. 

After reading the IRS tax law I knew I qualified but the assurance gets muddled when state law considers me married until a final decree and there is no legal separation. I could find no definitive answer elsewhere.  According to the IRS we both qualify as HOH. I’m just trying to do things the right or correct way. 

[rjs]

Even though you are actually still married, you are "considered unmarried" for federal income tax purposes. That allows you to file as head of household.

[NCperson]

@Smichael73 while you are still legally married (and appears there is no such thing as 'legally separated') in your state, the IRS does have a sub-category of "married", called "considered unmarried".  you must have lived apart from your spouse for at least the last 6 months of the tax year.  

look at the middle of page 8

https://www.irs.gov/pub/irs-pdf/p501.pdf