Home -> Law Blog Directory -> Family Law Blogs -> SC Family Law Blog
(866) 635-2689 for Personal Injury or (866) 635-9402 for Criminal Defense
Find a Local Lawyer
Divorce (866) 635-6190
Personal Injury (866) 635-2689
Criminal Defense (866) 635-9402
Family Law: SC Family Law Blog
Income Tax Filing Status and Divorce
By Ben Stevens
Your marital status on the last day of the tax year determines your income tax filing status for that tax year. If you have a final decree of divorce as of December 31, you can file as single, or you may qualify for head of household status. However, if your divorce is not yet final as of December 31, you can file jointly or married filing separately.
Usually filing jointly results in a lower tax. However, filing jointly will make you responsible for your spouse's tax liability including penalties and interest, since a husband and wife have "joint and several liability" on a joint return.
To qualify as head of household you must meet the following requirements: 1) You paid more than half the cost of keeping up your home during the year; 2) your home was the main residence for you and your children for half of the year; and 3) your spouse hasn't lived in your home for six months.