Divorce

If you are divorced or legally separated as of December 31, for tax purposes you are considered to be unmarried for the entire year.

If divorced or legally separated, your filing status is single unless you qualify to file as head of household.

The custodial parent who qualifies as head of household does not lose the filing status by allowing the non-custodial parent to claim the exemption for a dependent child.

When newly divorced, be sure to change your Form W-4, Employee’s Withholding Allowance Certificate, to reflect your new filing status.