Massachusetts spouses involved or interested in divorce may benefit from considering the different ways their taxes might be affected after the marriage is officially dissolved. Once parents are no longer married, there are several potential concerns that might need to be addressed before filing federal taxes.
Any parent unmarried before the last day of 2014, earning at least 50 percent of the household's income and living with their children for six months of the year, may be considered to be the head of the household. Filing under that designation may provide taxpayers with higher deductions and lower tax rates. Unmarried parents who earn less than $75,000 in adjusted gross income might be permitted to deduct $1,000 from taxes owed for each child who was under the age of 16 by the end of 2014.