Marital Status
A taxpayer’s marital status is determined as of the last day of the tax year.

A taxpayer is considered single for the entire year if, on the last day of the year, he or she was:

• Unmarried

• Legally separated under a decree of divorce or separate maintenance

• Legally separated by the end of the year

Example
Jose and Maria lived together until June 30, when they separated. Jose filed for divorce on July 31, and the divorce became final on December 28, 2022.
Since their divorce was finalized before the end of the year and they have no dependents, both must file as single for the 2022 tax year.

Their marital status on the last day of the year determines how they are considered for tax purposes—they were unmarried for 2022.