Filing head of household for income tax purposes

I moved out on 12/6/19. Now it’s time to file taxes but we still have not been able to agree on a separation agreement. We have attended mediation with no luck, and he’s dragging his feet. What should I do about filing head of household? IRS Publication 501 says I have to have a signed agreement in order to claim that status, but I want to make sure I am understanding that right and not get in trouble with the IRS. I also noted on the publication that it says: “State law governs whether you are married or legally separated under a divorce or separate maintenance decree.” What does that mean? It seems like I’m reading two different interpretations.

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You should consult a tax professional to determine your tax filing options and which is most advantageous to you however, you are not likely to be able to claim head of household given that you are still legally married without a separation agreement, court order, etc.


Anna Ayscue

Attorney with Rosen Law Firm Cary • Chapel Hill • Durham • Raleigh • Wake Forest

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