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Term Definition Married Filing Separately - a tax filing status for married people that does not create joint and several liability but creates special rules for married filers in community property states.
Application in Divorce Married couples who filing jointly.

Legally separated people file separately.

People who are permanently separated and in the file separately depending upon individual circumstances.

Married filers in community property income on a separate return.

Measures can be taken to what is called "sever the community," which affords protection from future but not past tax liabilities.

Although married innocent spouse.

See also Joint and Several Innocent Spouse Rule.