When spouses have legally separated, it is important to ensure that the taxes are filed appropriately for each individual or as a couple if one party is dependent on the other. The ramifications of filing with the wrong data or supplying the Internal Revenue Service with incorrect information could lead to penalties, additional fees and possibly criminal charges.
Tax preparations are filed by the person that is the primary income earner in a relationship when it is a legal marriage with all benefits for taxes are included. However, when the parties are separated, it is possible that there is no dependent party any longer. If this is the case, both spouses that are still legally married should file separately. However, if one relies monetarily on the other, it may still be possible to keep the filing similar to the previous arrangement. The disclosure about separation may change some options. The data should be updated to the current situation.
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