Separated from Spouse since April 2015 (Living in separate states since then). Divorce papers received January 2017, signed, in the mail. Do I file as Single or Married?

[njserba]

Can I file as Legally Separated?

[SeanE1 · Accepted solution]

The IRS states that once a divorce is finalized the parties may file as single.  The filing status is determined as of December 31 of the year, so If your divorce was not finalized until January 2017, the IRS would view you as being married for 2016.  You could file as married filing separately or head-of-household if a child is present.