The income tax filing status is determined by the marital status of the parties as of December 31st of the calendar year. If the parties are still married on December 31st, he or she may be able to file using one of the following categories:
- head of household;
- married filing separately; or
- married filing jointly (provided spouse agrees).
If a party is Divorced or Legally Separated by December 31st of the given calendar year, he or she may be able to file either as a head of household or as a single person. Have more questions about Divorce Matters? Contact our team of attorneys at 952-800-2025 or by clicking below.