Jan and James's divorce is final on December 31 of the current year.They must file married filing separately for the tax year.

Question

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For tax purposes, the IRS considers your marital status as of the last day of the year. If Jan and James's divorce is final on December 31, they are considered unmarried for the whole year and cannot file as married filing separately. They would file as single or, if they qualify, as head of household.

Jan and James's Divorce Is Final on December 31 of the Current