When is a couple no longer considered married for tax purposes?
A couple is no longer married for tax purposes when either of the following conditions are present as shown below:
1. A final divorce decree is issued by a domestic relations court.
2. There is a legal separation under local law that requires the couple to live apart.
3. The spouse has been abandoned. In addition to Items 1 or 2, a married individual who qualifies as an abandoned spouse is treated as unmarried for certain tax purposes, including the determination of filing status.