Definition Married Filing Separately - a tax filing status for married people that does not create joint and several liability but creates special rules for married filers in community property states.
Application in Divorce Married couples who file separately do not have joint and several liability, but they pay higher rates than married couples filing jointly.

Legally separated people file separately.

People who are permanently separated and in the process of divorcing may file separately depending upon individual circumstances.

Married filers in community property states are governed by special rules, but filing separately does not protect them from the underreporting of income of community property. Married filers in community property states are required to report one-half of the community property income on a separate return.

Measures can be taken to what is called "sever the community," which affords protection from future but not past tax liabilities.

Although married filing separately carries much higher tax rates for couples than married filing jointly, a spouse who believes his (or her) partner is filing fraudulent or inaccurate returns may wish to do so because a separate return protects the innocent spouse.

See also Joint and Several Liability; Innocent Spouse Rule.

Don't Forget to Visit Our Online Support Community

Your Suggestion
Questions & Answers
Contribute Question/Answer
Helpful Tips & Facts
Contribute Tip/Fact
Additional Resources
Report Broken Link
The Discount Divorce Bookstore Discounts
Visit the Original Online Divorce Bookstore for quick and easy access to quality books, manuals, divorce forms, software and other divorce related products. The store delivers you these products in a confidential and secure fashion with excellent customer satisfaction. All of our products are in stock and are shipped to you within one business day of the order by U.S. Priority Mail. Help Us - Help You.

Browse the Store Categories...

Books We Publish Child Support Children and Divorce
Custody & Visitation Divorce (General) Do It Yourself Divorce
Domestic Abuse Friendly Divorce Grandparent’s Rights
Infidelity Mediation Men Only
Military Divorce Property and Financial Aspects Recovery From Divorce
Religion and Spirituality Saving Marriage Separation
Women Only
Find Divorce Professionals We have an ever-growing list of divorce professionals that contribute to DivorceDex.com. To view a list of professionals in your area, please select your state:
ALERT: If you are a divorce professional (attorney, mediator, counselor, financial planner, etc.) generating new clients by joining the directory is easy and free.
Home Info Categories Forums Term Search A-Z Recent Term Updates Divorce FAQs & Tips Find Professionals Submit FAQs & Tips About DivorceDex Feedback

FastFacts
#304: Never sign an agreement that you do not fully understand. It is important to recognize that a legally binding contract, once signed, may be enforceable by the court.
FastFact Sponsor
QdroDesk.com
Advertisement QdroDesk
QDRO Preparation - QdroDesk™ is an industry proven online service providing an instant, easy, accurate, and affordable method for obtaining Qualified Domestic Relations Orders (QDROs).
Advertisement 123DivorceMe
Online Divorce - With or without children, 123DivorceMe.com is the fastest, easiest, and most affordable way to file your own uncontested divorce.
Advertisement Parenting Through Divorce
Online Parenting Class - Avoid the hassle of completing the mandatory course by taking the "Positive Parenting Through Divorce" class online.


Lineage Software Inc. Due to the possibility of unanticipated or unexpected changes in state statutes and related case law the information contained on this page and/or with in this online divorce information index, the owners and any and all persons or entities involved in any way in creation and management of the website and service disclaim all responsibility for the legal effects or consequences of the interpretation or use of the information provided in any way. Those individuals that are in need of legal advice are encouraged to contact a lawyer. You may locate a lawyer in our Find Professionals Area.

Terms & Conditions | Contact Us | Link to DivorceDex

Copyright © Lineage Software, Inc. All Rights Reserved. A Partnership Project with Divorce Source, Inc.
You may reproduce materials available on this site for your own personal use and for non-commercial distribution. All copies must include this copyright statement. Violation of this notice may result in immediate legal action.