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Your marital status as of 12/31 will determine your filing status. If your divorce is not finalized by that date, your filing status will be married joint or separate.
Generally, I would recommend divorcing couples file separate income tax returns
if the divorce isn't final by the end of the year. Joint returns
carry with them joint liability; meaning if the joint return was to be audited a few years from now, both former spouses would be liable for taxes assessed in such a audit
If the divorce is finalized by that date, you will need to file single.
If certain circumstances apply (you have been physically living separated for more than the last 6 months of 2012, and there is a child
living in one household) one of you may be able to file as head of household
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