My spouse left in 2017, filed for divorce in 2018(finalized in 2019). He has provided no support since 2017. Do I qualify for the spousal abandonment exception if MFS?

Abandoned spouse rules allow a taxpayer who was abandoned by her spouse to file as head of household. Congress enacted these rules because otherwise the separated parent may be forced to use unfavorable tax rates if she must file married filing separately. To qualify as an abandoned spouse, you must satisfy the following requirements:

• you did not file a joint return
• you can claim the child, stepchild, or adopted child as a dependent
• your qualified dependent lived with you for more than ½ year
• you paid for more than ½ of household expenses during the last 6 months of the tax year
• your spouse did not live in the home during the last 6 months of the tax year

Spousal Abandonment refers to the Premium Tax Credit, as follows:

To qualify for the abandonment exception, the taxpayer must:

• Live apart from his spouse and

• Be unable to locate spouse after reasonable diligence. 

If you are married and you file your tax return using the filing status married filing separately, you will not be eligible for the premium tax credit unless you are a victim of domestic abuse and spousal abandonment and can meet certain criteria.  Details regarding this relief are in the instructions for Form 8962 and Publication 974.