Filing taxes during separation: What are your filing status options?

Separation and divorce can complicate taxes. For the IRS, there are differences between being separated and divorced. Wondering what you should do about filing taxes when you’re separated but still legally married? Read on to find out.

Tax filing status when divorce isn’t final

For tax purposes, December 31 is an important date for separated couples. The Internal Revenue Service (IRS) considers you married for the entire tax year if you have no divorce decree or legal separation agreement by December 31st. So, if you’re separated, you are still legally married and you must still file taxes as a married couple. While you may think you should file a separate tax return, or file as Single, your filing status should generally be either:

• Married filing jointly (MFJ)
• Married filing separately (MFS)

There are some exceptions, however. If your spouse was not a member of your household during the last six months of the tax year, and you meet additional IRS requirements to be considered unmarried for tax purposes, you may be able to file as Head of Household even if you don’t have a legal separation or divorce decree. See below for more details.

Which tax filing status should you choose when separated?

There are several factors to consider when deciding whether to file jointly or separately if you’re married but separated. Depending on your specific tax situation, you may benefit more from one status than the other.

Pros and cons of married filing separately

When filing separate returns, you won’t be responsible for each other’s tax liability, but you and your spouse still have to decide together whether to claim the Standard Deduction or itemize deductions. You’ll also probably lose access to some tax benefits and pay more in tax.

If you decide to file separately, you might be eligible for the Head of Household (HoH) filing status, which can come with some financial benefits. The HoH filing status applies to you when all of these are true:

• Your spouse didn’t live in your home during the last six months of the year. (Your spouse is considered to have lived in your home even if he or she is temporarily absent but expected to live there at some point in the future.)
• You paid more than half the costs of keeping up your home for the year.
• Your home was the main residence for more than half the year for:
  • Your child,
  • Your stepchild, or
  • Your eligible foster child, and
• You’re able to claim the above-mentioned child as a dependent.

You’ll still meet this test if you can’t claim the child as a dependent only because the noncustodial parent can claim the child under the rules for divorced or separated parents.

Note: The Tax Cuts and Jobs Act (TCJA) eliminated personal and dependent exemptions from 2018 through 2025. However, you can still qualify for tax benefits based on having a dependent child, such as the HoH filing status mentioned above.

Pros and cons of married filing jointly when separated

Certain tax credits like the Earned Income Tax Credit (EITC), Child and Dependent Care Credit, and credits for higher education are generally available only if married couples file a joint tax return, with some exceptions. However, if you file a joint return, both you and your spouse have joint and separate liability.

This means:

• Both of you are responsible for the taxes, interest, and penalties due on the return.
• You’d both be responsible for any underpayment of tax that might be due later.
• If one spouse doesn’t pay the tax due, the other might have to.

Tax deadline for separated taxpayers

If you’re questioning “What is the last day for filing taxes?” the date is the standard tax deadline for individual taxpayers. For 2024 returns filed in 2025, the last day to file taxes is April 15, 2025.

Get help filing your taxes

Filing taxes when separated but married can be tricky. Need some extra help? Whether you make an appointment with one of our knowledgeable tax pros or choose one of our online tax filing products, you can count on H&R Block.