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Abandoned Spouse Rule Research Paper

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Under the abandoned spouse rule an individual may file as head of household if he/she is separated, but still married if on the last day of the year (which is December 31st) he/she satisfies the requirements of an abandoned spouse-head of household required by the IRS. Whereas surviving spouse is considered married for the entire year the spouse dies and begins filing as surviving spouse status in the year following the year of death.

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