How does divorce change your tax filing status?

Divorce will change the way how you will file your return and the deductions you can claim.

If you are no longer married as of December 31 of the year for which you're filing the tax return, you will need to choose either "Single" or "Head of Household."  You can't file your federal income taxes with a status of married filing separately.

There are many benefits to filing head of households, such as higher standard deductions, tax credits, and often lower tax rates. You can file as head of household only IF...

1. Divorced as of December 31 of the year for which you are filing the tax return. You paid at least half the cost of keeping up a home during the year in which you're filing.

2. You have a "qualifying person" who either lived with you for at least half the year.

Points to remember:
You and your former spouse both can't file head of the household for the same child or children after the divorce.
The custodial parent can only claim the child(ren) as a qualifying dependent. If both parents share the child for an equal amount of time, the parent who has a higher adjusted gross income can claim the child on his or her return.
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