{ Taxation | Filing status }
Tax Laws and Legally Separated Clients By Dawn Thompson, CPA
A
ccording to federal and Wisconsin tax laws, legally separated clients can use the single or head of household filing status and cannot use the married filing jointly, married filing separately or qualifying widow(er)/surviving spouse filing status. Single filing status is available to taxpayers who do not qualify to use the head of household or qualifying widow(er)/surviving spouse filing status and are unmarried or are considered unmarried as of the last day of the tax year. Considered unmarried for this filing status means the client is legally divorced or legally separated under state law. Head of household filing status is available to taxpayers who are unmarried or considered unmarried as of the last day of the tax year and maintained a household for a qualifying individual. Considered unmarried for this filing status means the client is legally divorced or legally separated under state law or the spouse was not a member of the household for the last six months of the year and the household was the principal residence of a qualifying child. Married filing jointly filing status is available to taxpayers who are married under state law as of the last day of the tax year, use the same tax year and agree to file jointly. A married couple can file a joint return if they are not living together but are not legally separated or legally divorced under state law as of that date. Taxpayers who are separated under an interlocutory (not final) decree of divorce can also file a joint return.
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Married filing separately filing status is available to married taxpayers on an elective basis and is required when spouses have different tax years or do not agree to file jointly. Qualifying widow(er)/surviving spouse filing status is available to taxpayers who have a dependent child and whose spouse died within the previous two tax years, assuming other requirements are met. One of the other requirements is the taxpayer must have been entitled to file a joint return with the deceased spouse for the year of his or
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