Which filing status can a divorced taxpayer choose if they were living apart but not legally separated?

A divorced taxpayer living apart but not legally separated has specific options regarding their filing status. The correct response is that they cannot choose a filing status that requires them to still be married.

When considering filing status, it’s important to understand that "Married filing jointly" and "Married filing separately" are only available to those who are legally married. Since the taxpayer is already divorced, these options would not apply.

The option for "Head of household" can be chosen by a taxpayer who is unmarried and pays more than half the cost of maintaining a home for themselves and a qualifying person. However, being divorced automatically removes the taxpayer from the married category while allowing them to potentially qualify as head of household if they meet the requirements.

Since the taxpayer is already divorced and cannot select any status that implies they are still married, the correct choice is that none of the provided filing statuses are applicable. Hence, "None of these" is the only correct answer. This highlights the importance of understanding the implications of each status and the conditions that must be met to qualify for them.