Did you know that there are circumstances under which you can file as single when you are legally married? A married taxpayer can always use the filing status "married filing separately." However, it is less favorable than the "single" filing status. In many cases a couple is "separated" but with no decree of divorce or separate maintenance. In that case, they are still married in the eyes of the state law. And the tax law follows state law on this matter.

However, if the following tests are met, you can file as "single:"

• you maintain as your home a household which for more than half the year is the principal living place of a child of yours whom you can claim as your dependent.

• you furnish more than half of the cost of maintaining the home. This includes all house-related costs, plus the cost of food consumed in the home.

• your spouse cannot have been a member of the household for the last six months of the year.

Note that if each of the separated spouses meets these tests (e.g. they have more than one child and each has custody of a child), they can both qualify to file singly. If only one meets the tests, then the other, nonqualifying, spouse will have to file as married filing separately.

If you have questions about how you would qualify contact Ellis & Associates, CPAs, P.A. for more information at (410) 256-9298.