Legal Separation - Urgent Request

[RayT]

I have an appointment with client this afternoon. My understanding, per 12-11, The Tax Book, is that a "legally separated" couple is considered "Not Married" under tax rules and, therefore, MUST file as single. They cannot file as married, joint return. Is this Correct?

This couple has been legally separated since June 2009 by court order, which also specifies spousal support requirements. They have not lived together since June 2009.

I'm looking for a quick answer so I can respond accordingly this afternoon. Comments appriciated.

[powerage]

Go with your understanding, though I suggest to clients to file joint, even if they hate each other.

[ChEAr$]

Go with your understanding, though I suggest to clients to file joint, even if they hate each other.

If legally separated, must file as single.

[erchess]

Legallly Separated

My understanding is that a NC Separation Decree does not contain specific language "separated from bed and board" and therefore does not count as legally separated for tax purposes. I learned this years ago and it could be out of date but I have not seen news of any change in the situation.