Changing Your Tax Filing Status After Divorce

There are two sections in the tax code that address the special circumstances that divorced or separated parents face when filing taxes.

The first is found under Section 7703(b) of the Federal Tax Code and addresses Head of Household filing status for newly divorced or separated individuals.

Under this section, an individual that was considered to be married during the tax year in question can instead file under the Head of Household filing status if all of the following conditions are met:

• The individual files a separate return
• The individual maintains his or her home as the primary household for more than one-half of the taxable year and furnishes more than one-half of the cost of such maintenance
• The household was the primary home of a child or children of the individual
• The individual would normally be entitled to a deduction for the child under Section 151 of the Tax Code or would be had he or she not released claim for the exemption
• The individual’s spouse did not reside in the home for the last six months of the year

If all of these requirements are met, the individual can file as “Head of Household” which provides a more favorable tax rate than either “Single” or “Married Filing Separately”.

The second section of the tax code relating to divorce or separated parents addresses the question of who can claim the child or children as dependents .