Our tax code is complex and if you’re doing your taxes for the first time after a divorce, you might have lots of questions.

The first question you must always answer when preparing your taxes is your filing status.

This article (which is not tax advice) will detail the filing statuses available to you and help you understand what questions to ask your tax expert when making a decision about which filing status to use.

What Is My Status?

Your tax filing status is a classification that the IRS uses to determine the tax table used to compute your taxes, the amount of Standard Deduction you quality for, and if you qualify for certain tax credits and deductions. 

It's likely that up until now, you've been filing either Married Filing Jointly or the less common Married Filing Separately. In general, there are four filing statuses you might use during and just after your divorce:

Married Filing Jointly

This status is used by people who are legally married and choose to file a return jointly. This is likely the status you've been using, and you may continue to use it as long as you remain legally married. Filing a joint return will require you and your soon-to-be-ex-spouse to cooperate.

Married Filing Separately

This status is used by people who are legally married but wish for each member of the couple to file their own stand-alone return where each member of the couple reports only their own income, withholding, and deductions on their return.

You might use this status during the year of your divorce; especially if you can’t get details of income and deductions from your soon-to-be-ex-spouse.

Head of Household

This status is used by people who are unmarried and who can claim a dependent on their taxes – usually a minor child. You might use this status after you are divorced if you are the primary custodian of any children of the marriage. Seek counsel from a qualified tax advisor and consult your divorce decree if custody is shared equally between you and your ex-spouse.

Single

This status is used by people who are unmarried and can't claim a dependent. You would use this status after your divorce if you are not the primary custodian of any children of the marriage. Seek counsel from a qualified tax advisor and consult your divorce decree if custody is shared equally between you and your ex-spouse.

Timing Matters

Your filing status for a given tax year is dictated by your marital status on the last day of that tax year. 

For example, if you are married at the start of 2025 and divorced by December 31, 2025, you are considered unmarried for the 2025 tax year.

Alternatively, if you are married at the start of 2025 and divorced on January 1, 2026 (but not before), you are considered married for the 2025 tax year.

It is important to speak with your tax advisor about the correct filing status for your tax return because the filing status you elect can have a meaningful impact on how much you’ll pay in taxes or receive as a refund.

Seek Advice

Any time you have a question about taxes, it's important to seek advice from a qualified professional, like a Certified Public Accountant or a Federal Tax Return Preparer. Your attorney or financial professional can often refer you to someone they know and trust.

Divorce can make the already-complex tax filing process even more challenging, but understanding your filing status options is a good place to start.

Robert W. Baird & Co. Inc. does not offer tax or legal advice.

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