Legal Question in Tax Law in Illinois

Your tax status is determined each year on December 31. So, for the entire calendar year of 2011, you are treated as single, and you report only your income and deductions.

Our comments are based on treating your question as a hypothetical. Accordingly, our comments could be substantially and materially different were we advised of all of the relevant facts and circumstances. Our comments are by necessity general in nature, and should not be relied upon in taking or forgoing action in your circumstances without retaining an attorney. In order to fully explore your legal matter, you should meet with us or another attorney and bring to any such meeting all relevant documents and correspondence, and any other relevant facts.

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As you are aware, in Illinois there are various deadlines for filing a complaint, filing an answer to a complaint, or taking other action in order to preserve your legal rights, and avoid a complete loss of those rights. You should retain counsel immediately in order to be fully advised of your rights, and to be fully informed of the applicable time period within which those rights must be asserted. If you were to delay in doing so, it might result in your potential cause of action being forever barred.

An individual's filing status is determined as of the last day of the year. If you're single on December 31, you are not eligible for joint filing status. Beyond that, it will be necessary for your tax preparer to converse with you over whether you may be eligible to file as head of household, if any payments of cash or property you made or received through your divorce may be taxable/deductible, and to give you advice custom tailored to your facts and circumstances..