How should a preparer resolve separated spouse facts?

Start by separating legal status from living arrangement. Ask whether the taxpayer was married on the last day of the year, whether there is a final divorce decree or separate maintenance decree, and whether state law treats the taxpayer as legally separated.

Then ask whether head of household is possible: Did the spouse live outside the home for the relevant period? Did the taxpayer pay more than half the cost of keeping up the home? Did a qualifying child or other qualifying person meet the residence and relationship tests? If those facts are not supported, living apart may still leave the taxpayer in a married filing status.