Can spouses living apart file taxes jointly?

No, spouses do not have to live at the same residence to file a joint tax return. Under IRS rules, your filing status is determined by your marital status as of December 31. If you are legally married under state law on that date, you generally have the right to file a joint return (Married Filing Jointly), regardless of whether you live in the same household or separate locations. This often applies to couples living apart due to work assignments, military service, education, or temporary personal separations. However, there are two important caveats: 1. **Legal Separation:** If you are legally separated under a decree of divorce or separate maintenance by the last day of the year, the IRS considers you unmarried, and you cannot file jointly. 2. **Joint Liability:** When filing jointly, both spouses are "jointly and severally liable" for the tax, interest, and penalties due on the return, even if one spouse earned all the income or lived elsewhere. If you are living apart and have a dependent child, you should also evaluate if one spouse qualifies for **Head of Household** status, which can sometimes be more advantageous depending on your specific separation circumstances.