Is marital separation in NJ considered legal?

Answer 1

NJ does not formally recognize separation. For tax purposes, NJ does not recognize separation as a qualification to file as Single like the IRS does on a federal tax return. To file single, you must be unmarried which is defined in NJ Bulletin GIT-4. http://www.state.nj.us/treasury/taxation/pdf/pubs/tgi-ee/git4.pdf

You are considered unmarried or not a partner in a civil union on the last day of the tax year only if you:

• Were never married/in a civil union;

• Have been divorced or your civil union has been dissolved through a court decree or judgment of divorce/dissolution; or

• Are no longer eligible to file as a qualifying widow(er)/surviving CU partner and have not remarried or entered into a new civil union.