Divorced Clients

[JohnH]

Thanks, I sent him a message.

It took me a while, but I finally found this on the NCDOR web site.

---> Under the Internal Revenue Code, Section 2(b)(2), an individual who is legally separated from his/her spouse under a decree of divorce or of separate maintenance shall not be considered as married. North Carolina law, N.C.G.S. 52-10.1, authorizes a married couple to enter into a legal separation agreement. Although an agreement pursuant to N.C.G.S. 52-10.1 is a legal contract without being sanctioned by a court, it does not constitute a legal separation under a decree of divorce or of separate maintenance within the meaning of the Internal Revenue Code. Therefore, a separation agreement must be sanctioned by a court in the form of a decree or judgment for parties to be considered unmarried for purposes of filing status. (updated December 2009) <---


Looks like NC is kinda picky about this sort of thing. I think what it says is that a legal separation agreement is valid in NC but that isn't enough - a judge has to bless it before NC recognizes it for tax purposes. So legally separated with a legally binding agreement, but without a court's blessing, leaves only the choice of MFS or MFJ available to the taxpayers.

(I also think this means that what I speculated in my PM to you earlier was incorrect).
Anybody have any other insights on this?

[Super Mom]

Thank You John H For All Of Your Research, I See That On The Nc Dor Website! I'll Check With My Client Again, They Really Wanted Mfj Status So Maybe It's Possible!!!!!! What A Mess!!!! We Learn Something New All The Time Don't We?!