Legally Separated Tax Filing Status Options

May, 13 2025 by Karen Thomas-Brandt, EA

Marriage can be complicated and messy. Sometimes, we need a break—not a permanent break, but a break. Some couples may choose to get a Decree of Separate Maintenance, which is similar to a divorce without the actual dissolution of the marriage. If this is the case for you, you should know what the tax implications are of getting legally separated from your spouse.
 

What is Legally Separated?

Legal separation, or a Decree of Separate Maintenance, means that a couple has obtained a court-ordered agreement to live apart while still being married. It allows a couple to sort out some issues, like support or child custody, but not terminate the marriage. Unlike divorce, legal separation allows for the possibility of reconciliation. Note that legal separation is a formal process that is determined by your state law and is not the same as an informal separation. The following states do not allow legal separation: Delaware, Florida, Georgia, Mississippi, Pennsylvania, and Texas.
 

What are my filing options if I am legally separated?

If you are legally separated by the end of the tax year, you must file as Single unless you qualify to file as Head of Household. Unlike an informal separation, a legal separation disqualifies you from filing as Married Filing Jointly or Married Filing Separately. However, legal separation will allow you to take the standard deduction or itemized deductions, regardless of what deduction allowance your spouse takes. This is not the case if you file as Married Filing Separately.
 

Example 1:

John and Joan have no dependents and are legally separated. Their only filing status option is Single. Because they are legally separated, Married Filing Jointly or Married Filing Separately is not an option and, since there are no dependents, Head of Household is also not an option.
 

Example 2:

Pat and Bob are legally separated. They have one dependent, James, a 10-year-old son. James lives with Pat full-time and has no income of his own. Pat pays for the cost of maintaining the home for James and himself. For tax filing purposes, Pat can file as Head of Household, but Bob’s only filing option is Single.
 

Example 3:

Jack and Diane have no dependents and are separated. They have not gotten around to getting a legal separation, but they did not live together from July to December of the current tax year. Because they are not legally separated (or divorced), Jack and Diane’s only filing options are Married Filing Separately or Married Filing Jointly.
 

Example 4:

Don and Donna are legally separated and have no dependents. Due to high housing costs, they have decided to continue to live together. For tax filing purposes, Don and Donna will each need to file as Single. Their legal separation disallows them from filing as Married Filing Jointly or Married Filing Separately and, since they don’t have any dependents, Head of Household is not an option either. Note that physical separation is not a requirement of legal separation. You can still live together and be considered legally separated.

Just like marriage, taxes are a complicated affair. Understanding the rules of legal separation for tax purposes can help you be prepared for tax filing season, but it is understandable if you don’t want to deal with this on your own. If you need advice, consult with a tax professional or an attorney. The Internal Revenue Service keeps a database of credentialed professionals, and you can use it to find someone local to you. Here is a link to help you get started.