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The parents must be legally divorced or separated for at least six months of the year. The child must be in the custody of one (or both parents) for at least half the year.
The exemption rules are different this year.
Alimony payments from divorce or separation agreements that were finalized before Jan. 1 are still considered an above-the-line deduction when filing taxes.
However, even if the first day of legal separation or divorce from the spouse is December 31, one cannot file a joint return for any portion of that year. [7] Certain married individuals, not legally separated or divorced, may still be considered single for purposes of filing tax returns if they are living apart. [8]
Section 151 of the Internal Revenue Code was enacted in August 1954, and provided for deductions equal to the "personal exemption" amount in computing taxable income. The exemption was intended to insulate from taxation the minimal amount of income someone would need receive to live at a subsistence level (i.e., enough income for food, clothes, shelter, etc.).
Legal separation (sometimes judicial separation, separate maintenance, divorce a mensa et thoro, or divorce from bed-and-board) is a legal process by which a married couple may formalize a de facto separation while remaining legally married. A legal separation is granted in the form of a court order.
Filing as single means you are unmarried, divorced or legally separated. Filing as head of household means you are unmarried and have at least one qualifying dependent.
In the simplest contexts, no further distinction is made. A status of married means that a person was wed in a manner legally recognized by their jurisdiction. A person's specified civil status might also be married if they are in a civil union or common-law marriage. The civil status of a person who is legally separated is married.
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related to: divorced vs legally separated parents income exclusion