Obermayer Rebman Maxwell & Hippell writes about the issue of whether to file a joint or separate tax return when going through a divorce. Their article begins as follows:
Tax season is approaching quickly and couples who are going through a divorce need to determine how they are going to file. Certainly, this is a topic that you should discuss with your attorney and your accountant. Below are some factors that divorcing couples should consider when making this decision.
Couples going through a divorce have the option of filing tax returns jointly or separately. If married couples file separately they must file “married filing separately.” In some instances one of the parties may file as “head of household.” If the couple is still married on December 31 they are eligible to file a joint return. If they are divorced by midnight on December 31 then they must file separately from their former spouse.