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:
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 .
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