Federal Tax

Filing Status of NYS Resident with Sign Separation Agreement

  • 1.  Filing Status of NYS Resident with Sign Separation Agreement

    Bronze Most Valuable Member
    Posted 02-15-2019 04:58 PM
    I'm trying to determine the correct filing status for a taxpayer who had a signed separation agreement in place before 12/31/2018.  I've been told by the taxpayer that the separation agreement says that they can't divorce for 1 year which won't be until 2019.  The online research I've done seems to indicate that the IRS says I can file using the Single filing status since the separation agreement was completed before 12/31/2018.  Is that correct?

    From my research on the separation agreement it seems that the couple divorce is not automatic after 1 year and that one of them has to initiate the actual divorce.  I know in this case they will file for divorce after the year but that doesn't change the fact that they don't have to actually get divorced after the 1 year separation.  So it seems to me that they would have to file either Married Filing Joint or Married Head of Household if applicable and not as Single taxpayer since they are still married until they actually get divorce. Thank you in advance for your help.

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    Allen Hoffman
    LAWRENCE HOFFMAN, CPA PC
    Roslyn NY
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