How Do Separated PA Couples File Taxes While Awaiting Divorce
                     How Do Separated PA Couples File Taxes While Awaiting Divorce?
Filing taxes during divorce is an overlooked matter.  People getting divorced are 
focused on the divorce process, their children, and what life will be like after the 
divorce.  As a Pennsylvania divorce attorney, I have concluded that divorcing 
couples overlook the importance of tax considerations.  Taxes are almost an 
afterthought.  However, there are some basic concepts that divorcing couples 
should know that could help them save money.  It is always advisable to consult 
with your accountant since tax laws are complex and they often change.  
YOUR TAX FILING STATUS (IRS PUBLICATION 504)
Your filing status is used to determine if you must file a tax return, the standard 
deduction, and the amount of tax you are required to pay.  The filing status also 
impacts claims to other deductions and credits.  When determining a filing status, 
you must first look at your marital status on the last day of your tax year.   You are 
considered “unmarried” for the whole year if you have obtained a divorce decree by 
the last day of your tax year or:
MARRIED FILING JOINTLY
A married couple has the option of filing a joint return.  When you file a joint return, 
you and your spouse’s income is included in the return.  You and your spouse sign 
the return and you are both liable (jointly and individually) for any tax, interest or 
penalties.  This means that after divorce, you and your spouse continue to be liable 
for tax, interest or penalties due on a joint return for a tax year ending before your 
divorce.  After the due date of your tax return, you and your spouse cannot file 
separate returns if you previously filed a joint return.
MARRIED FILING SEPARATELY
A married couple also has the option of filing separate tax returns.  Each spouse 
will report his or her income and deductions on a separate tax return.  In this case, 
each spouse is solely liable for any tax, interest or penalties on his or her separate 
tax return.  Filing separate tax returns is usually not advised, since you will often 
pay a combined higher tax.  The IRS permits married couples who filed separately 
to change their filing status and refile with a joint return so long as certain 
conditions are met.  
SINGLE – HEAD OF HOUSEHOLD
Head of household is a filing status for unmarried taxpayers who keep up a home for a “Qualifying Person”.  
Qualifying Persons are typically relatives who must meet special requirements set forth by the IRS.   There are 
unique advantages for filing as head of household:
In order to file as head of household you must be:
Unmarried or “considered unmarried” on the last day of the year,
You paid more than half the cost of keeping up a home for the year, and
A “qualifying person” lived with you in the home for more than half the year, unless 
he or she is your dependent parent, in which case, the parent does not have to live 
with you.
CONCLUSION
After a separation, it can certainly feel like you are single and no longer married, 
especially when you and your spouse are living apart (and perhaps with new partners) 
and no longer sharing expenses. But in the eyes of the federal government, you are 
still married until the day a state court judge makes your divorce final.  Thus, you 
usually cannot file as a single taxpayer while your divorce is pending. Your only options 
are “married filing jointly” and “married filing separately”.
The intricacies of the federal tax code are far beyond the scope of this article, but, for 
many couples, there are usually disadvantages when filing as “married filing 
separately” tax returns v. a “married filing jointly” tax return (although there are many 
cases in which this is not true as well).  To give an example, one spouse might file a 
“married filing separately” return and get a $1,000 tax refund, while the other spouse 
would file a “married filing separately” return and end up paying $15,000 with the 
return. Together this is an additional $14,000 payment that would have to be made 
with the taxes. That same couple, however, had they filed together in a “married filing 
jointly” return might owe an additional $9,000 in taxes. That’s $5,000 less than they 
would have had to pay collectively with “married filing separately” returns.  These are 
just hypothetical numbers, but the point is that you and your separated spouse – even 
if you cannot agree on anything else – may be able to benefit one another by reaching 
an agreement, either in conjunction with a settlement agreement to work together on 
your taxes. 
Experienced divorce attorneys are always looking at ways to help their clients save 
money and preserve their assets during and after divorce.  Your taxes should never be 
an afterthought during your divorce.  Never underestimate the importance of having 
qualified and experienced professionals (accountants and attorneys) assist you with 
your divorce.  The Martin Law Firm, P.C. office is in Blue Bell, Pennsylvania. Contact us 
today for a free divorce case evaluation at (215) 646-3980.