1. Tax Filing
and Divorce
Timing are
CRUCIAL
Filing Status
Your marital status for tax filing is set as of the last day To file as Head of Household, you must meet the following
of the year. It depends on your marital status and your requirements:
family status as of December 31. If you are divorced as · You were unmarried or considered unmarried on
of December 31, you must file as single taxpayers for December 31.
that year, even if you and your spouse lived together as a · You paid more than half the cost of keeping up a home
married couple more than half the year. for the year.
· A child or other qualifying person lived with you in
If you are still married as of December 31, here’s how it
the home for more than half the year for whom you or
works:
the other parent is entitled to claim the tax exemption.
· If you and your spouse lived in the same household
and were not legally separated, you must file as You are considered unmarried if you were legally separated
married (either a joint return or separate returns). on December 31 or if your spouse did not live in your
home for the last six months of the year.
· You may be able to file as Head of Household even if
you were legally married on December 31 (see below).
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2. What this means is if there are taxes due or additional
taxes, interest, or penalties assessed at a later date, the IRS
can go after either spouse for the balance due, regardless
of which spouse is responsible. Because trust is often at a
low ebb as divorcing couples are preparing their final joint
return, the less financially savvy spouse may decide to
hire an independent tax professional to review the return
and its supporting documents before he or she signs it.
These Tax considerations for divorce are not meant to be
a complete list. If these considerations, together with all
of the other considerations mentioned in this article, seem
a bit overwhelming, the good news is that you do not
have to handle these changes alone. There are Divorce
Shield Advocates, such as Tax Professionals in your local
area, who are trained to
help guide you through
As a general rule, the best tax rates are Married Filing Joint
For most couples,
this crucial process.
followed by Head of Household. For most couples, the the Married Filing
Tax Professionals, part
Married Filing Separate status has the highest tax rates. Separate status has
of the Divorce Shield
Advocate Network, are
the highest tax rates.
Timing of the Divorce happy to assist you with
Because the marital status of the parties for purposes of expert insight on all of your tax questions and preparation
their tax return is set as of the last day of the fiscal year, needs. These elite individuals are dedicated to serving
a couple contemplating divorce near the end of the year you during this difficult time of divorce. With Divorce
should consider whether they would be better off making Shield, your access to professionals is unlike anything
their divorce effective before the end of the year - allowing else available in the United States. With help from your
them to file as single taxpayers, or making their divorce network of advocates, the advice you receive can be
effective after the end of the year - allowing them to file a invaluable. To give you peace of mind, they can help you
joint return. with all of your Tax needs, and help you meet your goals
no matter what the future holds. By working with Divorce
One caution about filing jointly. Both spouses need Shield’s network of advocates and completing your FREE
to understand that signing a joint return with his or her Divorce Shield Plan, you can have the Clarity, Control, and
spouse exposes him or her to liability, even if he or she has Confidence to make wise decisions that will benefit you
no knowledge of all the calculations included in the return. for years to come.
About the author of this article: Melanie Ptacek is the President of Ptacek & Cromwell P.C. and is licensed CPA in Oregon.
Melanie can be reached at Ptacek@PtacekCromwell.com.
1-888-70-SHIELD
www.DivorceShield.com
Info@DivorceShield.com
2 www.DivorceShield.com