Legally separated with agreement to file joint return

I would definitely check with a tax attorney on this. Most divorce attorneys do not know tax law, some do, but most don't. I don't think an agreement can rewrite tax law.

This sounds like a law suit waiting to happen. I, myself, would either do 2 individual returns or send them to someone else. I would NOT file a joint return under these circumstances.

Haven't done this research in several years. I thought the regs said they "may" (not "must" or "can not") when I lasted checked.
We had an unhappy couple working under a similar "agreement", but neither could agree on anything, so we dumped them after the second nonproductive conference with them. Hopefully someone prepared the return(s).

This isn't much help.

If they are separated under an interlocutory decree (ie temporary) they can still file jointly until the decree becomes permanent.

State law rules. In order to file as unmarried, they must have "obtained a final decree of divorce or separate maintenance" by the last day of the year.

Emphasis on "final."

An interlocutory decree is not a final decree, so you can still file jointly.

Good to see that Accountant Man and the Radiohead fan agree :-)

The first step is to find out if they are Legally Seperated. This will depend on State Law...it may require that they have obtained a Decree of Legal Seperation.

In California, if they do not have a Decree of Legal Seperation, then they are not legally seperated.

If they are legally seperated, then they are treated as unmarried for tax purposes. I do not believe that any language from an attorney will change that.

If they are not legally seperated, they your choices are MFS, MFJ, or HOH (if applicable).

Good Luck!

Larry Massey, CPA
Folsom, CA

Guru is a man of great taste I see. I doubted anyone on this forum would get the reference. Well done.

Per IRS Publication 501 :

Considered married.

"You are living together in a common law marriage that is recognized in the state where you now live or in the state where the common law marriage began."

So the "SILLY California" question is... Are they same sex? LOL!

J/K!

Nope, no way around this one, Final Decree