Victim of domestic violent

[ChiHoang]

My client is married and filing separately due to victim of domestic violence. Is there any special treatment on federal, CT and MA tax? Thanks

[rcooley25]

Ct and Ma I dont know. But if they did not live together as man and wife during the year she does not have to use married filing separate.

[Just-Lisa-Now-]

"But if they did not live together as man and wife during the year she does not have to use married filing separate"

Legally married is legally married, her only choices are a flavor of Married or HOH if she qualifies.  Are you saying domestic violence gives her the right to file Single?

[ChiHoang]

She was beaten and kicked out of the house since July 2024. They are still married and in the process of divorcing. She does not have any dependent children and her income is in 6 figures. She's filing "married filing separately", is there any special treatment on the federal tax to file with different filing status? Thanks 

[sjrcpa]

There may be some penalty relief.

Look on irs.gov

[rcooley25]

No what I am saying is if they are legally separated and did not live together as man and wife during the year she does not have to filed married separate. However, since they lived togethet for over one half of 2024 well that is a different story.

[Accountant-Man]

Depending on the state law in which they live, what does "legally separated" mean?

[Just-Lisa-Now-]

There is a new thing with retirement distributions taken early due to domestic violence (Like to move out of a bad situation) and you can get penalty relief on up to 10K (I think) if its an early withdrawal.

[ChiHoang]

So the only relief she has is penalty relief, but she has to file "married filing separately". Is it correct?