If legally separated, can the parties file a joint tax return?
No. Generally, a person’s filing status depends on whether he/she is considered married or unmarried. According to the IRS, a person is considered unmarried for the whole year if, on the last day of the tax year, the person is either unmarried or legally separated from his/her spouse pursuant to a divorce or separate maintenance decree. If legally separated, the IRS considers each person’s filing status as single.
