Business & Finance Taxes

Can My Estranged Wife File Married Filing Separately?

By Business & Finance Last updated Tuesday, June/18/2024

Marriage Annulled

If you have a court order annulling your marriage, the IRS considers you unmarried. The ruling is retroactive, requiring you to file a Form 1040X to amend your tax returns for the previous three years, changing your filing status to either "Single" or, if you qualify, "Head of Household." Neither spouse can choose the "Married" status if the marriage is annulled.

If, according to the laws of your state, you and your wife were legally separated as of December 31, neither of you can choose the "Married" tax status to file a joint or separate return. You must choose either the "Single" status or, if you qualify, the "Head of Household" filing status.

If your spouse did not live in your home for at least the last six months of the year, you may qualify for "Head of Household" status. The absences cannot be "temporary," such as an absence due to military service, illness, business travel or attendance at a school or university. You must have paid more than 50 percent of the cost of maintaining a home for a qualifying child. You cannot use this filing status if you cannot take the corresponding exemption unless you are unable to do so due to your status as the non-custodial parent. If so, you may obtain a written statement from your wife attesting that she will not claim the child on her tax return.

If none of the situations applies to you, you will have to choose "Married, Filing Separately." If you must do so, you will likely have a higher tax rate and you are ineligible for the earned income credit. If your spouse itemizes deductions, you must itemize; if she takes the standard deduction, you must take the standard deduction. Interest income from savings bonds used to pay for education expenses is non-excludable. You cannot claim the deductions for tuition and fees or interest on student loans and are ineligible for the education credits. You will normally be unable to claim credit for adoption or child care expenses. Other credits, such as the first-time homebuyer and contributions to a retirement account, are halved.