What is the effect on a divorce filing status for a taxpayer who has separated from their spouse by the year's end?

When a taxpayer has separated from their spouse by the end of the year, they typically have the option to file as married, even if they are no longer living together. In this case, individuals may choose to file as either "Married Filing Jointly" or "Married Filing Separately." This allows them to maintain the benefits associated with married filing status, which may include access to certain tax credits and deductions that are not available to single filers.

It's important to note that if the couple has been living apart for the entire last six months of the year, and they have a dependent child, they may qualify to file as "Head of Household" if they meet certain requirements. However, the general filing status for separated individuals who have not finalized a divorce by the end of the year remains married status, which is why this option is viable for the taxpayer in question.