What determines a taxpayer's marital status under divorce or separate maintenance decree?

A taxpayer's marital status under a divorce or separate maintenance decree is determined by state law. Each state has its own legal framework and statutes that outline how divorce and separation are handled, including what constitutes a marriage or the effect of a divorce on tax status. This is crucial because the implications of marital status can significantly influence how a taxpayer files their income tax return, including eligibility for certain deductions, credits, and filing statuses.

Understanding that state law defines the legal dissolution of marriage and establishes the conditions under which individuals are considered married or single for tax purposes clarifies why this was the right choice. Other levels of law, like city regulations or county by-laws, generally do not address marital status in the context of federal tax considerations. Federal law also provides overarching guidelines for tax filing and regulations but defers to state law for the definition of marital status specifically in cases of divorce or separation.