A taxpayer is legally separated under a decree of separate maintenance issued by a court as of December 31. How is this taxpayer's filing status determined?

A taxpayer is legally separated under a

Multiple choice — select the best answer

AUnmarried, because the IRS treats a taxpayer under a decree of separate maintenance as unmarried for filing status purposes.
BThe taxpayer must file Married Filing Separately regardless of the court decree.
CThe taxpayer may choose any filing status except Married Filing Jointly.
DMarried, because legal separation is not the same as divorce.

✓ Correct answer: A. Unmarried, because the IRS treats a taxpayer under a decree of separate maintenance as unmarried for filing status purposes. IRS rules treat a taxpayer who is legally separated under a decree of divorce or separate maintenance as unmarried at year-end, allowing them to file as Single or, if they qualify, Head of Household — not as a married person.

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A taxpayer is legally separated under a decree of separate maintenance issued by a court as of December 31. How is this taxpayer's filing status determined?

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