A taxpayer who was divorced under a final decree of divorce or separate maintenance by the last day of the tax year; considered unmarried for the entire year for tax purposes.
Married Filing Separately (MFS) is a filing status option for married taxpayers who wish to be responsible for their individual tax returns.
A taxpayer who was legally married as of the last day of the tax year. This status impacts their ability to file a joint tax return and affects their tax liabilities and deductions.
A detailed explanation of the qualifying person criteria for obtaining the Head of Household filing status for federal income tax purposes.
