Tax filing option for legally separated couple in WA state ??

[curiousv]

What is the name of your state (only U.S. law)? WA

What are the tax filing option for legally separated couple in WA state?
Can each of them file as SINGLE?or married jointly or married separately?

If one has already filed single...can other file married jointly? I don't think so but can other file married separately?

I was researching online and found that in WA state you remain married from a tax perspective until your divorce is final, even though you're legally separated.

I want to make sure above is true for WA state ...IRS says every state if different but I cant find info on WA state.

Is this true? that means neither husband nor wife can file income tax as SINGLE?
They have to choose either married filing jointly or separately ?

 

[LdiJ]

What is the name of your state (only U.S. law)? WA

What are the tax filing option for legally separated couple in WA state?
Can each of them file as SINGLE?or married jointly or married separately?

If one has already filed single...can other file married jointly? I don't think so but can other file married separately?

I was researching online and found that in WA state you remain married from a tax perspective until your divorce is final, even though you're legally separated.

I want to make sure above is true for WA state ...IRS says every state if different but I cant find info on WA state.

Is this true? that means neither husband nor wife can file income tax as SINGLE?
They have to choose either married filing jointly or separately ?

As far as federal tax law is concerned you may be treated as unmarried for tax purposes if you are legally separated...as long as you were legally separated for the last 6 months of the tax year. So, yes, if neither of you have any children you both could be considered as single for tax purposes. If one of you has children living with them for at last the last six months of the year, that person could file as head of household.

WA does not have state income tax therefore WA laws would be irrelevant for tax purposes.

 

[curiousv]

Wow I get contradictory information...

Some say you can not file single and others say you have to file single..

Well let me ask this...even though there was official legal separation that was more than last 6 months of 2016 ...

Can we still file as married jointly?

 

[NIV]

Wow I get contradictory information...

Some say you can not file single and others say you have to file single..

Well let me ask this...even though there was official legal separation that was more than last 6 months of 2016 ...

Can we still file as married jointly?

The conflicting information has to do with how the statutes and regulations are worded. It is not entirely clear that LdiJ's claim is true. I understand the six months living in a separate residence can have a person be considered unmarried when going through the steps on if head of household can be claimed. As to if that means one can file as single is a different question.

 

[LdiJ]

Wow I get contradictory information...

Some say you can not file single and others say you have to file single..

Well let me ask this...even though there was official legal separation that was more than last 6 months of 2016 ...

Can we still file as married jointly?

Yes, you can still file as married filing jointly if both parties choose to do so.

 

[LdiJ]

The conflicting information has to do with how the statutes and regulations are worded. It is not entirely clear that LdiJ's claim is true. I understand the six months living in a separate residence can have a person be considered unmarried when going through the steps on if head of household can be claimed. As to if that means one can file as single is a different question.

Do you a practicing tax professional? No, it is not a separate question. If one can be unmarried for tax purposes it does not matter if its head of household or single...assuming that one follows the other criteria for head of household.

 

[NIV]

Do you a practicing tax professional? No, it is not a separate question. If one can be unmarried for tax purposes it does not matter if its head of household or single...assuming that one follows the other criteria for head of household.

Before you go too far down the logically fallacious path of appeal to authority, look at the statutes:

https://www.law.cornell.edu/uscode/text/26/2
https://www.law.cornell.edu/uscode/text/26/7703

Could a person who has lived apart from his spouse in a separate household for six months claim he is single? I don't see how one gets to use the unmarried designation except for in calculating HOH status. Maybe you have a different path.

editediteditedit

Yes, you can still file as married filing jointly if both parties choose to do so.

Is it your opinion curiousv can elect to file married filing jointly (If other "unmarried" spouse agrees.), married filing separately (If married and does not make the election to file jointly.) or single (If "unmarried".)?

 

[LdiJ]

Wow I get contradictory information...

Some say you can not file single and others say you have to file single..

Well let me ask this...even though there was official legal separation that was more than last 6 months of 2016 ...

Can we still file as married jointly?

I am going to change my answer and state that you need to use a tax professional this year, who will take a position on your return and back that position up. You are getting two different responses here from people who are both certain that they are right, therefore here is a bad place for you to rely on for advice.

 

[NIV]

I am going to change my answer and state that you need to use a tax professional this year, who will take a position on your return and back that position up. You are getting two different responses here from people who are both certain that they are right, therefore here is a bad place for you to rely on for advice.

I am not certain I am right. Look at my first post. All I know is I was looking up the six month rule a few days ago for other reasons and was surprised I could not find that "unmarried" is the same as filing as a single. It is clear it applies to HOH status. The statute(s) make that clear. However, the statutes and the underlying regulations do not either show or exclude the ability to file as single in the facts we have.

I assume you did at least a quick look to find differing authority to get an answer that agrees with your statement and didn't find it easily. I know I did when I first read the seemingly illogical result. I didn't find it and, from the lack of citation in your response, neither did you.

I can follow the rules and go to the default of marital status as of the last day of the year and file both curiousv and spouse as married filing jointly (If elected.) or married filing separately with a clear conscience. I can look deeper into the six month rule and see a good bit of guidance of if such and such living apart counts towards the six months. I can't find guidance anywhere that says that people who live apart for six months can now each file as single. That does not mean it is not true. It does mean that if true, I am not that good a researcher. Part of that may be filing status is not usually a question that is hard and haven't really gotten a good framework for learning about it.

 

[LdiJ]

I am not certain I am right. Look at my first post. All I know is I was looking up the six month rule a few days ago for other reasons and was surprised I could not find that "unmarried" is the same as filing as a single. It is clear it applies to HOH status. The statute(s) make that clear. However, the statutes and the underlying regulations do not either show or exclude the ability to file as single in the facts we have.

I assume you did at least a quick look to find differing authority to get an answer that agrees with your statement and didn't find it easily. I know I did when I first read the seemingly illogical result. I didn't find it and, from the lack of citation in your response, neither did you.

I can follow the rules and go to the default of marital status as of the last day of the year and file both curiousv and spouse as married filing jointly (If elected.) or married filing separately with a clear conscience. I can look deeper into the six month rule and see a good bit of guidance of if such and such living apart counts towards the six months. I can't find guidance anywhere that says that people who live apart for six months can now each file as single. That does not mean it is not true. It does mean that if true, I am not that good a researcher. Part of that may be filing status is not usually a question that is hard and haven't really gotten a good framework for learning about it.

I am not researching it at all because its April 17th and except for a few minutes here and there I don't have time. This has been universal knowledge for me for the past 20 years at least and universal knowledge in our practice for just as long.

 

[NIV]

I am not researching it at all because its April 17th and except for a few minutes here and there I don't have time. This has been universal knowledge for me for the past 20 years at least and universal knowledge in our practice for just as long.

It ain't what you don't know that gets you into trouble. It's what you know for sure that just ain't so.
-Mark Twain

Dyer v. COMMISSIONER OF INTERNAL REVENUE, 2012 TC Memo 224 - Tax Court 2012:

IV. Filing Status

Petitioner filed his 2004 through 2007 Federal income tax returns claiming single filing status. Respondent determined that petitioner's filing status for each year at issue was married filing separately. Petitioner did not address this issue at trial or in his posttrial brief, and we will sustain respondent's determination.

24*24 Section 1 imposes a Federal income tax on individuals at progressive rates that are determined by reference to the taxpayer's taxable income and filing status. Compare sec. 1(c) (rates for unmarried individuals other than surviving spouses and heads of household), with sec. 1(b) (rates for married individuals filing joint returns and surviving spouses) and sec. 1(d) (rates for married individuals filing separate returns). For Federal income tax purposes, an individual's marital status is determined at the close of the taxable year. Sec. 7703(a)(1). A married individual may nonetheless be considered unmarried for Federal income tax purposes where the following four-part test is met: (1) the individual files a separate return; (2) the individual, for more than one-half of the taxable year, maintains as his or her home a household that serves as the principal place or abode of a child who is the individual's tax dependent; (3) the individual furnishes more than one-half of the cost of maintaining such household during the taxable year; and (4) the spouse was not a member of the household during the last six months of the taxable year. Sec. 7703(b)(1). These requirements are in the conjunctive; each element must be met before a married individual will be treated as unmarried for Federal income tax purposes.