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.

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