Tax Tip #205

New Year’s Eve is the magic date. If a married couple is officially divorced on or before December 31, then assuming neither got remarried during the same year, filing status options are single or head of household. 

Example: A married couple named Al and Peggy have two kids under 17. They get divorced on September 9, 2023. The kids remain with Peggy. With few exceptions, Al would file as single and Peggy would file as head of household for 2023. The fact that they were married for a little over 8 months during the year has no impact since they were not married on December 31. 

Have divorce-related tax questions? Ask a Goldstein & Loggia team member for assistance.