Can We File Jointly in the Year the Divorce Is Finalized? (w/Examples) + FAQs

No. You cannot file a joint tax return in the year your divorce is finalized.

The primary conflict causing this problem is a specific, inflexible federal regulation known as the Internal Revenue Service (IRS) “December 31st Rule”. This rule states that your marital status for the entire tax year is determined by your legal status on the very last day of the year. If your divorce decree is final at 11:59 PM on December 31, the IRS considers you “unmarried” for all 365 days of that year, making you ineligible to file a joint return.

This single rule is the source of massive, costly confusion. Over 3.4 million divorce-related tax returns are processed annually, and a simple misunderstanding of this date can lead to “scary tax surprises,” audits, and severe financial penalties. This guide will provide a Ph.D.-level understanding of the consequences, broken down into simple, actionable steps.

Here is what you will learn:

🔑 Why the “December 31st Rule” is the most important date in your divorce and how a one-day difference can change your filing status.
🛡️ How to choose your filing status (MFJ vs. MFS vs. Head of Household) and why one choice offers huge tax breaks while another invites financial ruin.
👶 The “Benefit Split,” the most misunderstood tax secret that separates who claims the Child Tax Credit from who claims Head of Household status.
✍️ Step-by-step guides for the four most critical IRS forms (8332, 8857, 8379, 8958), including how to handle an uncooperative ex-spouse.
🚑 How to protect yourself after filing using “Innocent Spouse” vs. “Injured Spouse” relief and why filing the wrong one will get your request denied.

The Foundational Conflict: The IRS “December 31st Rule”

Why Your Filing Status Is Not a Choice

The entire U.S. tax system is built on “filing statuses” (Single, Married, etc.). These statuses set your tax rates, your standard deduction, and your eligibility for valuable credits. To prevent chaos, the IRS needed a simple, non-negotiable test to determine your status for the entire year.

They chose the last day of the year: December 31. Your marital status on this one day acts like a light switch, applying backward to the whole year.

The Two Scenarios This Rule Creates

This “bright-line” rule creates two simple, but strict, realities.

Reality 1: Your Divorce is Final on or Before December 31. If a court issues your final decree of divorce or separate maintenance by 11:59 PM on December 31, you are “unmarried” for the entire tax year. You cannot choose to file a joint return. Your only options are “Single” or “Head of Household”.

Reality 2: Your Divorce is Not Final by December 31. If your divorce is still pending and you are not officially divorced by December 31, you are “Married” for the entire tax year. This is true even if you have lived apart for 11 months, are in a hostile separation, and have a signed private separation agreement. Your filing options are “Married Filing Jointly” or “Married Filing Separately” (or a special exception discussed below).

“Legally Separated” vs. “Living Apart”: A Costly Mistake

This is a critical distinction. “Living apart” is a physical state. “Legally separated” is a formal court decree of separate maintenance. A private, written separation agreement you and your spouse sign is not a court decree. If you only have a private agreement, the IRS still considers you “Married”.

Scenario A: Your Divorce Was Finalized by December 31 (The “Unmarried” Path)

If your divorce is final by year’s end, you are “unmarried”. You have two options, and one is far better than the other.

Option 1: Single (The Default Status)

This is the standard filing status for most unmarried individuals. You report only your own income and get your own standard deduction. For many, this is a “scary tax surprise” because your tax rates are higher and your standard deduction is much lower than when you filed jointly.

Option 2: Head of Household (The High-Value Status)

The “Head of Household” (HoH) status is a huge financial advantage. It gives you a much larger standard deduction than “Single” and lower, more favorable tax brackets. It is designed for unmarried people who are paying more than half the cost of providing a home for a “qualifying person” (like a child).

To file as Head of Household, you must meet these tests:

You must be “unmarried” on December 31 (which you are in this scenario).
You must have paid more than half the cost of keeping up your home for the year.
A “qualifying person” (like your child) must have lived with you for more than half the year.

One of the most common mistakes newly divorced people make is filing as “Single” when they qualify for Head of Household, costing them thousands of dollars.

Scenario B: Your Divorce Is Not Final by December 31 (The “Married” Path)

This is the most dangerous and complex tax situation. You are legally “Married” in the eyes of the IRS, but you are emotionally and financially separated. You have three possible paths, and your choice is a calculation of financial risk.

Path 1: Married Filing Jointly (The Financial Temptation)

This path almost always gives you the best tax result. You combine incomes, get the highest standard deduction, and qualify for the most credits. It is a powerful temptation, especially if you and your spouse can agree to “one last return” for the savings.

The risk is catastrophic: “Joint and Several Liability”. This is a legal term that means you are 100% responsible for 100% of the tax debt, plus all interest and penalties.

If your spouse hid income from their side business, you are 100% liable for the tax on that income. It does not matter who earned what. The IRS can (and will) seize your refund, garnish your wages, and levy your bank account to pay their tax debt.

A common myth is that your divorce decree can protect you. Your decree might state that your spouse is responsible for all tax debts from that year. Your divorce decree does not bind the IRS. That decree is a private agreement between you and your ex; your joint tax return is a binding contract with the federal government.

Path 2: Married Filing Separately (The Financial “Punishment”)

This path protects you from your spouse’s liability. You file your own return, report your own income, and are responsible only for your own tax. This is the “safe” option if you suspect your spouse is hiding assets or uncooperative.

This safety comes at a very high price. The MFS status is, by design, the most financially painful filing status.

Your tax rates are the highest, and your standard deduction is the lowest.
You are disqualified from many of the most valuable credits, like the Education Credits, the Student Loan Interest Deduction, and the Child and Dependent Care Credit.
You fall into the “Itemization Trap.” If your spouse files MFS and itemizes their deductions (e.g., they kept the house and are deducting mortgage interest), you cannot take the standard deduction. You must also itemize, even if your itemized deductions are zero.

Path 3: The “Head of Household Escape Hatch” (The Pro-Level Solution)

The IRS created a special exception for people in this exact situation. This rule allows you to be “Considered Unmarried” for tax purposes, even though you are still legally married. If you qualify, you get to file as Head of Household.

This is the best of all worlds: you get the liability protection of filing separately and the huge tax breaks of filing Head of Household.

To qualify for this “Considered Unmarried” exception, you must meet ALL of these tests :

You must file a separate tax return.
You must have paid more than half the cost of keeping up your home for the year.
Your spouse did not live in your home during the last 6 months of the tax year. (This is the key test. They must have moved out on or before June 30th).
Your home was the main home of your child for more than half the year.
You can claim the child as a dependent (or you would be able to, but you are letting the other parent claim them using Form 8332).

Pros and Cons: Choosing Your “Married” Filing Status

Status Option	Pros (The “Why I’d Do It”)	Cons (The “Why It’s Dangerous”)
Married Filing Jointly (MFJ)	1. Lowest Tax: Almost always results in the lowest combined tax bill and highest refund. 2. All Credits: You remain eligible for all tax credits and deductions. 3. Simplicity: One return is filed.	1. 100% Liability: You are 100% liable for all tax, interest, and penalties, even if it’s your spouse’s fraud. 2. No Protection: Your divorce decree cannot protect you from the IRS. 3. High Risk: You are betting your financial future on your ex’s honesty.
Married Filing Separately (MFS)	1. Total Protection: You are only liable for the tax on your own return. 2. No Cooperation: You do not need your spouse’s signature or approval to file.	1. Worst Tax Status: This status is designed to be financially punitive. 2. No Credits: You lose access to major credits like education and student loan interest. 3. The “Itemization Trap”: If your spouse itemizes, you must itemize too, even if you have zero deductions.
Head of Household (The “Escape”)	1. Strong Protection: You file a separate return and are only liable for your own tax. 2. Great Tax Breaks: You get a high standard deduction and low tax rates. 3. Keep Credits: You can claim the Child and Dependent Care Credit and other key benefits.	1. Strict Rules: You must meet all the tests. 2. The “6-Month Rule” is Absolute: If your spouse stayed in the home even one night after June 30, you fail the test and cannot use this status.

The $2,000+ Conflict: Who Claims the Children?

This is the single most contentious tax issue in divorce. The right to claim a child is worth thousands in credits, but the rules are rigid and widely misunderstood.

The Great Myth: “My Divorce Decree Says I Claim the Child.”

This is the most dangerous myth in post-divorce taxes. Your state court divorce decree DOES NOT BIND THE IRS. Federal tax law, not a state judge, decides who can claim a child. If you file based on your decree and it violates IRS rules, you will face an audit.

The IRS Reality: The “Nights” Test

The IRS uses a simple, physical test to determine who has the right to claim a child. It’s often called the “head on pillow” test. The parent with whom the child lived for the greater number of nights during the year is the “Custodial Parent”.

The parent with 183 or more nights is the Custodial Parent. This parent, by default, has the sole legal right to claim the child and all related tax benefits.

The 50/50 Custody Tie-Breaker Rule

What if custody is exactly 50/50? The IRS has a tie-breaker rule. In an exact 50/50 split of nights, the right to claim the child goes to the parent with the higher Adjusted Gross Income (AGI).

The “Benefit Split”: The Most Important Secret in Divorce Taxes

This is the Ph.D.-level nuance that most people miss. “Claiming a child” is not one single benefit; it is a bundle of benefits that can be split between parents.

The Custodial Parent (the one with more “nights”) is the only one who can ever claim these benefits :

Head of Household Filing Status
Earned Income Credit (EIC)
Child and Dependent Care Credit (for daycare costs)

These benefits cannot be transferred to the other parent. They always stay with the Custodial Parent.

The Child Tax Credit (CTC), however, can be transferred. The Custodial Parent can release their claim to the CTC to the non-custodial parent.

This creates the “Benefit Split.” The Custodial Parent (Maria) can file as Head of Household, claim the EIC, and claim the daycare credit. At the same time, she can sign a form that allows the Non-Custodial Parent (David) to claim the $2,000 Child Tax Credit. This is a powerful negotiating tool.

How to Legally Transfer the Child Tax Credit: Form 8332

The only way for the non-custodial parent (fewer nights) to claim the Child Tax Credit is for the custodial parent to sign IRS Form 8332, Release/Revocation of Release of Claim to Exemption for Child by Custodial Parent.

This signed form (or a similar declaration with the exact same information) must be attached to the non-custodial parent’s tax return. Without this form, their claim is invalid and will trigger an IRS audit.

Deep Dives on the 4 Most Critical Divorce Tax Forms

Understanding these forms is not optional. It is the key to protecting your finances.

1. Form 8332: The “Dependent” Form

What It Is: This is the legal instrument used by the Custodial Parent to give the Non-Custodial Parent the right to claim the Child Tax Credit.

A Line-by-Line Guide:

Part I: Release of Claim to Exemption for Current Year. If the custodial parent signs here, they are releasing the claim for only the current tax year. This is smart if you are negotiating year by year.
Part II: Release of Claim to Exemption for Future Years. If the custodial parent signs here, they are releasing the claim for all future years specified. This is often done to match a divorce decree that says “Father claims child in odd years, Mother in even years.”
Part III: Revocation of Release of Claim to Exemption. This is used by the custodial parent to take back a future-year release given in Part II. This “revocation” does not take effect until the next tax year, giving the other parent notice.

The “Uncooperative Ex” Problem: What if your divorce decree says you can claim the child, but your ex (the custodial parent) refuses to sign Form 8332?

This is a high-stress “pain point.” You cannot just attach your divorce decree and claim the child. The IRS will almost certainly reject it because the decree is not an IRS form.

Your only true remedy is to take your ex back to state court to have a judge hold them in contempt and force them to sign the form. Some lawyers suggest attaching the relevant pages of the decree (the page awarding the exemption and the signature page) as a last resort, but this is a high-risk audit strategy.

2. The Liability Protection Forms: Innocent vs. Injured Spouse

This is the most confused topic in tax relief. People constantly file the wrong form and get their request for help denied. These two forms solve two completely different problems.

Comparison	Form 8857: Innocent Spouse Relief	Form 8379: Injured Spouse Relief
The Problem	The tax return was WRONG. Your ex lied, hid income, or faked deductions, creating a new tax debt.	The tax return was CORRECT. You were due a refund, but the IRS seized it.
Why?	Your ex’s “erroneous items” (like unreported business income) caused an audit and a new bill.	The refund was seized to pay your spouse’s old, separate debt (like student loans, old child support, or a past tax bill).
Your Claim	“It is unfair to hold me responsible for a debt I knew nothing about.”	“You took my portion of the refund to pay a debt that isn’t mine. I am ‘injured’ and want my share back.”

3. Form 8857: Request for Innocent Spouse Relief

What It Is: This is your formal request to the IRS to get you “off the hook” for a tax debt created by your spouse’s or ex-spouse’s lies on a joint return.

The Three Types of Relief on This One Form: When you file Form 8857, the IRS will automatically see which of the three types of relief you qualify for :

Innocent Spouse Relief (Classic): This provides full relief. You must prove you filed a joint return, there’s an understatement of tax from your spouse’s error, and you did not know and had no reason to know about the error. This is a very high bar to clear.
Separation of Liability Relief: This is the most common for divorced people. It divides the tax debt between you and your ex. You are then responsible only for your share. You must be divorced, legally separated, or have lived apart for 12 months to qualify.
Equitable Relief: This is the “catch-all” option. If you don’t qualify for the first two, the IRS may still grant relief if, considering all the facts, it would be “unfair” to hold you liable. This is often used in cases involving abuse or financial control.

How to File Form 8857:

When to File: You must generally file Form 8857 within 2 years from the date the IRS first started collection activities against you (like sending a notice of intent to levy). This is a strict deadline.
The “Human Factor”: When you file Form 8857, the IRS is legally required to contact your ex-spouse and notify them of your claim. Your ex has the right to participate in the process and provide evidence against you. The form has sections to report domestic abuse if you fear this notification will put you in danger.
Filling It Out: Be extremely detailed. This is not the time to be brief. You must attach documents (like your divorce decree) and write a clear, factual statement explaining why you didn’t know about the error and why it would be unfair to hold you liable.

4. Form 8379: Injured Spouse Allocation

What It Is: This is the form you file to get your share of a joint refund that the IRS seized to pay your spouse’s separate debt.

How to File Form 8379:

When to File: You can file it with your joint tax return if you know the refund is going to be seized. You can also file it by itself after the seizure happens. It generally takes the IRS 8-14 weeks to process.
Filling It Out (Line-by-Line): This form is an “allocation.” You are showing the IRS how much of the joint return’s income, withholdings, and credits belong to you versus your spouse.
- Part I: You confirm your identity and the tax year.
- Part II: You check boxes to confirm you are not responsible for the debt (e.g., “This is my spouse’s pre-marital student loan”).
- Part III: This is the core of the form. You fill in the columns for (a) the amounts from the joint return, (b) the amount allocated to the “Injured Spouse” (you), and (c) the amount allocated to the “Other Spouse” (your ex).
- You must allocate everything: This includes wages (from your W-2s), income, federal tax withheld (from your W-2s), and any credits (like your portion of the Child Tax Credit). The IRS will use your allocation to calculate your share of the refund and mail it to you as a check.
What to Attach: You must attach copies of all W-2s and 1099s showing federal tax withholding for both spouses.

Complex Scenarios & High-Stakes Financial Traps

1. The Community Property Nightmare (and Form 8958)

If you live in one of the nine community property states, you face an extra layer of hell. These states are: Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin.

In these states, income earned by either spouse during the marriage is generally considered “community income,” owned 50/50 by both. If you are still “Married” on December 31 and file as MFS, you can’t just report your own W-2. You must report half of your income plus half of your spouse’s income.

This is a nightmare if you have an uncooperative ex who refuses to give you their W-2.

The Escape Hatch: “Spouses Living Apart All Year” The IRS provides a special exception. You can ignore the community property rules and file MFS reporting only your own income if you meet all of these conditions :

You and your spouse lived apart for the entire year.
You did not file a joint return.
You or your spouse had earned income.
You did not transfer any income between you (other than child support).

The Form: Form 8958, Allocation of Tax Amounts When you file MFS in a community property state, you must attach Form 8958.

What It Is: This form shows the IRS how you are allocating the total community income between you and your spouse.
Part I: You identify yourself and your spouse.
Part II & III: You list all community income and deductions and show how they are being split (usually 50/50).
The “Uncooperative Ex” Workaround: If your ex is uncooperative and you do not meet the “living apart all year” exception, you are in a bind. Some tax preparers have a workaround: they report all the income they know about (yours) and allocate $1 of it to the uncooperative spouse, just to satisfy the form’s requirements and avoid a rejection. This is a high-risk move that should only be done with a professional.

2. The Hidden Business and Asset Trap

If your spouse owns a business or has complex investments, filing jointly is extremely high risk. Business owners have many opportunities to hide income or claim fraudulent deductions. If you sign that joint return, you are co-signing on their fraud.

When you file for Innocent Spouse Relief (Form 8857), the IRS will investigate whether you “had reason to know” about the error. If you lived a lavish lifestyle that wasn’t supported by the income you knew about, the IRS will likely deny your claim, arguing that you should have known something was wrong.

3. The “Selling the House” Tax Surprise

This is a massive financial shock. When you are married, you can sell your primary home and exclude up to $500,000 in capital gains (profit).

The moment your divorce is final, you become a “Single” filer. That exclusion is instantly cut in half to $250,000. If you sell the house after the divorce is final, you could face a surprise tax bill on $250,000 of profit that would have been tax-free one day earlier. The timing of the home sale (before or after December 31) is a critical, multi-thousand-dollar decision.

4. Dividing Retirement Accounts (The QDRO Rule)

You cannot simply “split” a 401(k) or pension. If you take money out of a 401(k) to pay your ex, it’s considered an early withdrawal, and you will be hit with a massive tax bill and a 10% penalty.

The only legal, non-taxable way to divide a retirement plan in a divorce is with a Qualified Domestic Relations Order (QDRO). A QDRO is a special court order that tells the plan administrator to divide the account. When a QDRO is used, the transfer is 100% tax-free and penalty-free for both parties.

3 Real-World Scenarios: Action and Consequence

Scenario 1: The “Still Married” Dilemma	Your Action (The Choice)	The Consequence (The Outcome)
Maria and Ben are separated but not divorced on Dec 31. Ben is uncooperative and self-employed. Maria suspects he hides income. Ben wants to file jointly “to save money.”	Maria refuses to sign the joint return. She files as Married Filing Separately (MFS).	Protection: Maria is 100% protected from Ben’s potential tax fraud. Pain: Her tax bill is high, she loses her student loan interest deduction, and she must itemize because Ben itemized. This is a “safe but expensive” choice.
Maria agrees to sign the joint return to save money and avoid a fight.	Risk: Two years later, the IRS audits Ben’s business. They find $80,000 in hidden income. The IRS seizes Maria’s paychecks to pay the $35,000 tax bill. She is now 100% liable.
Maria checks her dates. Ben moved out on May 1. She files as Head of Household (“Considered Unmarried”).	Best Outcome: She meets the “last 6 months” test. She gets a low tax rate, a high deduction, and is completely protected from Ben’s liability. This is the pro-level solution.

Scenario 2: The “Custody” Conflict	Your Action (The Choice)	The Consequence (The Outcome)
Alex and Sam’s decree says Alex “claims the child” in 2024. The child lived with Sam for 200 nights. Sam is the Custodial Parent.	Alex attaches the divorce decree to his tax return and claims the child, filing as Head of Household.	Audit: The IRS automatically flags this. Sam (Custodial Parent) has the sole right to HoH status. Alex’s claim is denied, and he faces back taxes, penalties, and interest. The decree is ignored by the IRS.
Alex asks Sam to sign Form 8332. Sam signs it. Alex attaches it to his tax return.	Valid Claim: Alex legally claims the $2,000 Child Tax Credit. The “Benefit Split”: Sam still claims Head of Household, the EIC, and the Daycare Credit because she is the Custodial Parent.

Scenario 3: The “Community Property” Trap	Your Action (The Choice)	The Consequence (The Outcome)
Chen and David live in California (a community property state). They separated in March but are not divorced. David is uncooperative.	Chen files MFS. He cannot meet the “Spouses Living Apart All Year” exception. He must report 50% of his income + 50% of David’s unknown income. He files an extension, hoping David will cooperate.	Non-Filing: Chen cannot file an accurate return. He is stuck, facing failure-to-file penalties because of David’s non-cooperation.
Chen files MFS and attaches Form 8958. He reports 100% of his own income and $1 of income for David, allocating it on the form.	Risk & Relief: This is a risky “preparer workaround”. The IRS may question it. However, it gets the return filed and shows an attempt to allocate, which is better than not filing at all.

Critical Mistakes to Avoid (And Their Consequences)

Forgetting to Update Your W-4: Your W-4 form at work tells your employer how much tax to withhold. It is based on your old “Married” status. After your divorce, you must file a new W-4. If you don’t, you will be dangerously under-withheld and will face a massive, unexpected tax bill.
The Name Change Mismatch: If you changed your name as part of the divorce, you must notify the Social Security Administration (SSA) before you file your tax return. If the name on your tax return does not match the SSA’s database, your return will be rejected, and your refund will be delayed for months.
Assuming Alimony is Deductible: This rule changed. For any divorce agreement finalized after December 31, 2018, alimony is not deductible for the person paying it, and it is not taxable income for the person receiving it.
Botching the Child Support Rule: Child support is never tax-deductible for the payer and never taxable income for the recipient.
Filing First in a Custody Dispute: Many people believe a “first to file” myth, thinking whoever claims the child first wins. This is false. The IRS will catch the duplicate claim. They will then apply the “nights” test and send a bill (with penalties) to the parent who filed incorrectly, even if they already received their refund.
Filing the Wrong Relief Form: Filing Form 8379 (Injured) when you need Form 8857 (Innocent) will result in an automatic denial. You will waste months and may miss the strict 2-year deadline for Innocent Spouse relief.

Do’s and Don’ts for Post-Divorce Tax Filing

Do’s	Don’ts
✅ DO change your name with the Social Security Administration (SSA) before filing taxes. Why: The IRS matches your name and SSN with the SSA database. A mismatch will get your return rejected.	❌ DON’T assume your divorce lawyer is a tax expert. Why: Family law and tax law are two different, complex specialties. Get a CPA or tax attorney to review your decree before you sign it.
✅ DO file a new Form W-4 with your employer immediately. Why: Your withholding is based on your old joint status. You will likely owe a lot more tax, and failing to adjust will result in a huge bill.	❌ DON’T rely on your divorce decree to claim your child. Why: The IRS only recognizes the “nights” test or a signed Form 8332. Your decree is irrelevant to them.
✅ DO pull copies of your last 3-5 joint tax returns. Why: You will need them if you are audited or need to file for Innocent Spouse Relief. Your ex may refuse to give them to you later.	❌ DON’T sign a joint return (MFJ) if you are still married but suspect any hidden income. Why: “Joint and several liability” means you are 100% responsible for their fraud. The savings are not worth the risk.
✅ DO understand the “Benefit Split.” Why: As the custodial parent, you can keep the valuable HoH, EIC, and daycare credits while trading the Child Tax Credit using Form 8332.	❌ DON’T forget about the $250k/$500k home sale exclusion. Why: The timing of your home sale (before or after Dec 31) can be a $250,000 tax decision.
✅ DO use a QDRO (Qualified Domestic Relations Order) to divide all retirement accounts. Why: It is the only way to split a 401(k) or pension without triggering massive taxes and penalties.	❌ DON’T cash an erroneous refund check. Why: If the IRS sends you a “mistake” refund (or one from an ex’s fraud), do not spend it. You must return it immediately using a specific procedure, or you will owe it back with interest.

Frequently Asked Questions (FAQs)

Q: Can I file as “Single” if my divorce was final on January 2nd? A: No. Your marital status on December 31 was “Married”. You must file as “Married Filing Jointly,” “Married Filing Separately,” or (if you qualify) “Head of Household.”

Q: My ex and I both claimed our child. Who wins? A: The IRS will apply its rules. The “Custodial Parent” (most nights) wins. If nights are equal, the parent with the higher Adjusted Gross Income (AGI) wins.

Q: My ex refuses to sign Form 8332. Can I just attach my divorce decree? A: No. You should not, as the IRS does not recognize a divorce decree in place of Form 8332. Your only legal remedy is to take your ex back to court.

Q: What is the difference between “Innocent” and “Injured” spouse? A: “Innocent” (Form 8857) is for when a joint return was wrong and created a new tax debt. “Injured” (Form 8379) is for when a correct return’s refund was seized.

Q: Is alimony deductible anymore? A: No. For any divorce finalized after December 31, 2018, alimony is not deductible for the payer and is not taxable income for the recipient.

Q: I changed my name. What do I do first? A: You must update your name with the Social Security Administration (SSA) before you file your taxes. If you don’t, the IRS will reject your return.

Q: My spouse moved out in August. Can I file as Head of Household? A: No. To be “Considered Unmarried” and file as Head of Household, your spouse must not have lived in your home for the last 6 months of the year (moved out by June 30).

Q: What happens if I receive a “mistake” refund from the IRS? A: Do not cash it. You are legally obligated to return the full amount immediately using a specific IRS procedure, or you will owe it back with interest.

Q: My ex filed a fake return using my name. What is this? A: This is tax identity theft. You must immediately file IRS Form 14039, Identity Theft Affidavit, and contact the IRS. You will likely have to file a paper return.

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