Joint Return Requirements

• The IRS will not consider whether you live apart from your spouse or have plans to get a divorce if you continue to file a joint return with your legal spouse. Filing a joint return only requires that you be legally married on the last day of the tax year and that you both consent to the joint filing. If a legal separation exists prior to finalizing your divorce, the IRS considers you unmarried and does not permit you to file a joint return.
  
  

Legal Separation Exists

• For tax purposes, the existence of a legal separation agreement provides you with two filing status options for your federal income tax return. You can always file as a single taxpayer, but if you satisfy the requirements, you can take advantage of the tax benefits that come with filing as head of household. Aside from your legal separation, the IRS requires that you pay more than half the costs to maintain a home, regardless of whether you rent or own. You must also have a qualifying person residing with you who treats the residence as their main home. This generally includes all children and relatives you are eligible to claim a dependent exemption for. The IRS provides an exception that allows you to file as head of household when the dependent is your parent but not residing with you.
  
  

No Legal Separation

• Your filing options change when a legal separation agreement does not exist. You cannot file as single, but you can use the married filing separately status. Filing a separate return eliminates any joint liability for your spouse’s tax debt, but it comes with an array of restrictions such as ineligibly to claim most of the available tax credits and limitations on the types of deductions you can claim. You can file as head of household if the IRS considers you unmarried. In addition to the ordinary head of household requirements, you must live apart from your spouse for at least the last six months of the tax year, and the qualifying person who resides with you must be a child, stepchild or foster child who you can claim as a dependent exemption.
  
  

Amending Your Return

• If after evaluating all filing status options for each scenario you conclude that you are not eligible for the filing status you originally filed with, you can amend your return on Form 1040X. The form requires you to choose a new filing status and recalculate your tax, if necessary.