IRS to-do’s when marital status changed

J Galstad-Lee • January 7, 2025

***The IRS publishes useful tax tips and notes for the general public. The following is from the IRS Tax Tip 2025-02: Essential tax tips for marriage status changes. As always, please keep in mind the contents on this blog site are not legal, tax, or financial advice. ***

Essential tax tips for marriage status changes

A taxpayer’s filing status generally depends on their being married or unmarried on the last day of the year – which means that a taxpayer's marital status as of December 31, 2024, determines their tax filing options for all of 2024.

For filing purposes, the IRS generally considers taxpayers as married if they are separated but not legally separated or divorced at the end of the year. Marriage status can determine filing requirements, standard deductions, eligibility for certain credits and tax. For exact qualifications and exceptions on filing statuses, review Publication 504, Divorced or Separated Individuals.

Here are a few things taxpayers should do if their marital status changed in 2024.

Report a name change

Report any name changes to the Social Security Administration. The name on a person's tax return must match what’s on file at the SSA. If the name doesn't match, it could delay any tax refund. To update information, go to the SSA’s website and look for “ Change name with Social Security.” Name changes can also be processed by calling the SSA at 800-772-1213 or by visiting a local SSA office.

Update address

Notify the U.S. Postal Service, any employers and the IRS of an address change. Taxpayers have several options to notify the IRS of an address change.

Check withholding

A change in marital status may also affect how much tax should be withheld from the taxpayer’s paycheck. To avoid a surprise at tax time, the taxpayer should use the IRS Tax Withholding Estimator to calculate their withholding and then use that estimate to complete a new Form W-4, Employee’s Withholding Certificate, to give to their employer. Taxpayers can also use Form W-4 to tell an employer not to withhold any federal income tax. To qualify for this exempt status, the taxpayer must have had no tax liability for the previous year and must expect to have no tax liability for the current year.

Review filing status

Taxpayers who were newly married in 2024 will want to review their filing status options. They can choose to file their federal income taxes jointly or separately each year, so it’s a good idea to figure the tax both ways to find out which makes the most sense. Taxpayers should remember that if a couple is married as of December 31, the law says they're married for the whole year for tax purposes.

Closing notes

It’s hard to believe the holiday season is over, with the tax season 2025 fast approaching. Contact me today if you have any questions or comments on this article, tax, estate/trusts/wills, or business.

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