Re-Post: Tax Filing Status


This is the official word from the IRS.
The state of NC requires that your filing status be the same as your Federal income tax return.
Topic 353 - What is Your Filing Status?

Generally, your marital status on the last day of the year determines your status for the entire year. If you are unmarried, or if you are legally separated from your spouse under a divorce or separate maintenance decree according to your state law, and you do not qualify for another filing status, your filing status is single.

Generally, to qualify for head of household status, you must be unmarried and not entitled to file as a qualifying widow or widower with a dependent child. You must also have provided more than half the cost of maintaining as your home a household that was the main home for a qualifying person. You may also qualify for head of household status if you, though married, file a separate return, your spouse has not lived in your home during the last six months of the tax year, and you provided more than half the cost of maintaining as your home a household that was the main home for a qualifying child for more than one half of your tax year.

If you are married, you and your spouse may file a joint return or separate returns.

I seperated in June and will be filing head of household this year because I've made all my own house payments and have sole custody of my children.

Hope this helps.


Thank you for the information. I finally called H&R Block, and they were able to help me answer my questions over the phone. If you have filing questions, I suggest you call them–they were very helpful and very friendly.


Dear NC3818:

Greetings. Always ask the IRS or your tax expert for legal advice on tax questions. Thank you.

Janet L. Fritts
Attorney with Rosen Divorce
4101 Lake Boone Trail, Suite 500
Raleigh, North Carolina 27607
919.787.6668 main phone
919.256.1665 direct fax

10925 David Taylor Drive, Suite 100
Charlotte, North Carolina 28262
704.644.2831 main voice
704.307.4595 main fax


The response posted above is based upon the limited factual information made available and is not intended as a full and complete response to the question. The only reliable manner to obtain complete and adequate legal advice is to consult with an attorney, fully explain your situation, and allow the attorney sufficient opportunity to research the applicable law and facts required to render an accurate opinion. The basic information provided above is intended as a public service but a full discussion with an attorney should be undertaken before taking any action.


I apologize for posting again, but I am new to the forum and am afraid that this message may have gotten overlooked since the initial reply last week. Tax time is drawing nearer and I would appreciate any advice you could give me on this subject. THANK YOU!!!

What is the law regarding filing for taxes? My husband and I separated on June 30, 2004. Are we required to file as “married filed separately” or can we file as two separate individuals?

Any information you could give me would be very helpful–the federal IRS and the NC IRS website were not helpful. Thank you very much.