Can You File Jointly After Divorce?

A divorce introduces many changes, including how you handle your tax obligations. Your legal relationship status directly impacts the filing status you can use on your federal income tax return, and understanding the correct way to file is part of managing your finances post-divorce.

Determining Your Marital Status for Tax Purposes

The Internal Revenue Service (IRS) determines your marital status for an entire tax year based on your legal situation on December 31st. If a court issued a final decree of divorce or separate maintenance by this date, the IRS considers you unmarried for the entire tax year. Consequently, you cannot file a joint tax return with your ex-spouse for that year.

If your divorce was not finalized by December 31st, you are still considered married for tax purposes for that whole year. In this scenario, you and your spouse can file as Married Filing Jointly or Married Filing Separately. The final court decree is what matters, not simply living in separate homes. If you are separated without a court-ordered decree of separate maintenance, the IRS still considers you married.

An annulment has a different effect. If a marriage is annulled, you are considered to have been unmarried for the tax years the marriage existed. This often requires you to file amended returns as Single or Head of Household for any tax years not closed by the statute of limitations, which is generally three years from the date you filed your original return.

Available Filing Statuses After Divorce

Once your divorce is final and you are considered unmarried for the tax year, you can no longer use married filing statuses. This leaves two primary options: Single and Head of Household. The Single filing status is the default for any unmarried individual who does not qualify for another status.

The Head of Household status provides tax advantages, such as a higher standard deduction and more favorable tax brackets compared to the Single status. This status has a specific set of requirements that must be met, which relate to having a qualifying dependent and being responsible for household costs.

Qualifying for Head of Household Status

To qualify for the Head of Household filing status, you must meet three tests established by the IRS. The first is that you must be unmarried on the last day of the tax year.

The second test is that you must have paid more than half the cost of keeping up a home for the year. These costs include expenses like rent or mortgage interest, property taxes, home insurance, repairs, utilities, and groceries. Other costs like clothing and education are not considered for this purpose.

The final requirement is the qualifying person test, meaning a qualifying child or relative must have lived with you for more than half the year. Only one person can claim Head of Household status based on the same child. If parents have joint custody, the parent with whom the child lived for more nights during the year is generally the one eligible to file as Head of Household.

Responsibility for Prior Joint Tax Returns

When you file a joint tax return, you are subject to “joint and several liability,” even after a divorce. This legal concept means each spouse is individually responsible for 100% of the tax, interest, and any penalties on that return. The IRS can seek payment for the full amount from either spouse, regardless of who earned the income.

A divorce decree may state that one spouse is responsible for any past tax debts, but that agreement is between you and your ex-spouse. The IRS is not bound by that decree and can still pursue collection actions against you if your ex-spouse fails to pay the assigned debt.

The IRS offers potential relief for individuals who believe they shouldn’t be held responsible for tax errors caused by a former spouse. Provisions such as “innocent spouse relief” or “separation of liability relief” may be available. These options have strict requirements and generally involve demonstrating that you were unaware of the errors on the tax return when you signed it.