Status?

[JG EA]

Client has a legal agreement to keep finances separate. The decree specifically say it is a "separate maintenance agreement". They are still married. The way I read it I can file her as single. Right?

[Unregistered]

Client has a legal agreement to keep finances separate. The decree specifically say it is a "separate maintenance agreement". They are still married. The way I read it I can file her as single. Right?

Pub 501, pg 5, "Marital Status"

Unmarried persons. You are considered unmarried for the whole year if, on the last day of your tax year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree.

I would agree -- Single.

Bill

[S T]

Legal Separation

Yes, if legal separation through the court, would qualify as filing single vs MFS!

Sandy

[JG EA]

And

it shouldn't make any difference if they are not physically separated?

Thanks for posts.

[Bill Tubbs]

Living apart

it shouldn't make any difference if they are not physically separated?

Living apart is a test for "considered unmarried" for HOH when there is no separate maintenance agreement, but I see no such requirement (of living apart) when a separate maintenance agreement is in effect.

Bill

[JG EA]

Thanks again

Thanks for the help all!

JG

[Unregistered]

Client has a legal agreement to keep finances separate. The decree specifically say it is a "separate maintenance agreement". They are still married. The way I read it I can file her as single. Right?

We don't have enough info. Your first sentence sounds more like a pre nup than a court decree. Is this an actual court decree or just a document their shyster drew up? Even if the document was recorded at the local courthouse, that doesn't make it the type of decree needle to file as separate.

[jainen]

No

No, she can not file as single. Might be Head of Household if otherwise qualified, but legal separation is not single. Anyway, I seriously doubt that she is legally separated, in spite of the title on her contract. Courts gave up trying separations years ago.

[OldJack]

I agree with Jainen... she is not single. Also, I doubt any separation paper means anything if they are in fact living together and not separated.

[JG EA]

What does this mean?

Pub 17: "Your filing status is single if, on the last day of the year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree, and you do not qualify for another filing status."

Does it mean that if they are together and under a "separate maintenance decree" they are not single and are only single if apart?

[jainen]

living together

Legal separation is like a "trial divorce." Courts used to order it in cases where divorce was not acceptable for religious or other reasons or there was a chance of reconciliation. It is extremely rare in the 21st century era of no-fault, do-it-yourself, restraining orders, and other easy divorce laws.

Your clients have a contract labeled separate maintenance. That is most likely a prenuptial agreement concerning finances. If it actually was a court-ordered separation, you will have to study it and perhaps get a legal opinion as to whether it remains in effect while they are living together.

[Armando Beaujolais]

Legal separation is like a "trial divorce." Courts used to order it in cases where divorce was not acceptable for religious or other reasons or there was a chance of reconciliation. It is extremely rare in the 21st century era of no-fault, do-it-yourself, restraining orders, and other easy divorce laws.

Your clients have a contract labeled separate maintenance. That is most likely a prenuptial agreement concerning finances. If it actually was a court-ordered separation, you will have to study it and perhaps get a legal opinion as to whether it remains in effect while they are living together.

Agree. It's a matter of state law as to whether the couple is legally separated under a decree of separate maintenance. Let's assume the decree is a court-ordered decree. It depends on state law as to whether the act of living together nullifies the status as legally separated. But it seems that would be a very strange thing.

Being legally separated under a decree of separate maintenance is treated exactly the same for federal tax purposes as being divorced. I had a married couple get divorced for tax planning purposes years ago when there was still a big marriage penalty. They continued to live their lives exactly as they had before, but for tax purposes they were single. I've never heard of a court order that says "You're divorced now, but if you start living together again, the divorce is null and void." That's not how it works.

I'd be surprised if it matters whether they're living together now or not. It would seem odd for a decree to say "You're legally separated today, but this decree becomes invalid if you ever get back together again."

[Bees Knees]

There are a number of older retired individuals who get married for show in front of family and relatives, but never sign the marriage license. Thus, they appear to be married for moral reasons (because their generation considered it a sin to live together outside of marriage), but legally for tax purposes and nursing home purposes, they are two single individuals.

As long as they do not live in a common law marriage state, they are legally two singles, even though everyone else thinks they are married.

[JG EA]

I'll look into state law

Thanks for your opinions.
I'll look into the state law.
I am just hung up on the wording. Divorce means divorce. There's not two ways of thinking about it. So, since it said "separate maintenance decree" and the document said "separate maintenance decree" I just took that as it said. The IRS doesn't go on to explain what that phrase meant. (Not that I can find.)
Thanks, great points.

JG