Rubenacker and Company

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.

Excerpt from IRS Tax Tips 2025-02

Once people complete and file their tax return, many of them eagerly await any refund they may be owed. No matter how a taxpayer plans to use their tax refund, knowing fact from fiction can help manage expectations as they wait for their money. This tip dispels some federal tax refund myths that many people believe are fact, but they are pure fiction.

Myth: Calling the IRS, a tax software provider or a tax professional will provide a more accurate refund date
Many people think talking to the IRS or to their tax software provider or tax professional is the best way to find out when they will get their refund. The best way to check the status of a refund is through the “Where’s My Refund?” tool or the IRS2Go app.
Taxpayers can also call the automated refund hotline at 800-829-1954 to get their refund status. This hotline has the same information as “Where’s My Refund?”. There is no need to call the IRS unless “Where’s My Refund?” says to do so.

Myth: “Where’s My Refund?” must be wrong because there’s no deposit date yet
Updates to “Where’s My Refund?” ‎and to the IRS2Go mobile app are made once a day, usually overnight. Even though the IRS issues most refunds within 21 days, it’s possible a refund may take longer. If the IRS needs more information to process a tax return, the agency will contact the taxpayer by mail. Taxpayers should also consider the time it takes for the banks to post the refund to the taxpayer’s account. People waiting for a refund in the mail should plan for extra time.

Myth: “Where’s My Refund?” must be wrong because the refund amount is less than expected
There are several factors that could cause a tax refund to be less than expected. The IRS will mail the taxpayer a letter of explanation if it makes adjustments. Some taxpayers may also receive a letter from the Department of Treasury’s Bureau of the Fiscal Service if their refund was reduced to offset certain financial obligations. Before calling, taxpayers should check the “Where’s My Refund” tool or wait for the letter to understand why the change occurred. This can help taxpayers know how to respond.

Myth: Getting a refund this year means there’s no need to adjust withholding for tax year 2023
To avoid a surprise next year, taxpayers should make changes now. One way to do this is to adjust their tax withholding with their employer. The “Tax Withholding Estimator” tool can help taxpayers determine if their employer is withholding the right amount.

Taxpayers who experience a life event such as marriage, divorce, or the birth or adoption of a child, or are no longer able to claim a person as a dependent, are encouraged to check their withholding. Taxpayers can use the results from the “Tax Withholding Estimator” to complete a new Form W-4, Employee’s Withholding Certificate, and submit it to their employer as soon as possible. Withholding takes place throughout the year, so it’s better to take this step as soon as possible.

(Reprint) IRS Tax Tip 2023-38

U.S. citizen and resident aliens living abroad should know their tax obligations. Their worldwide income — including wages, unearned income and tips — is subject to U.S. income tax, regardless of where they live or where they earn their income. They also have the same income tax filing requirements as U.S. citizens or resident aliens living in the United States.

An income tax filing requirement applies even if a taxpayer qualifies for tax benefits such as the Foreign Earned Income Exclusion or the Foreign Tax Credit, which reduce or eliminate U.S. tax liability. These tax benefits are available only if an eligible taxpayer files a U.S. income tax return.

Taxpayers living outside of the U.S. and Puerto Rico have an automatic extension to file – but not to pay
A taxpayer has an automatic two-month extension to June 15, 2023, if both their tax home and abode are outside the United States and Puerto Rico. Even with an extension, a taxpayer will have to pay interest on any tax not paid by the regular due date of April 18, 2023.

Those serving in the military outside the U.S. and Puerto Rico on the regular due date of their tax return also qualify for the extension to June 15, 2023. Taxpayers should attach a statement to their tax return if one of these two situations applies. More information is in the instructions for Form 1040 and Form 1040-SR, Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad and Publication 519, U.S. Tax Guide for Aliens.

Reporting requirement for foreign accounts and assets
Federal law requires U.S. citizens and resident aliens to report their worldwide income, including income from foreign trusts and foreign bank and other financial accounts.

• Schedule B (Form 1040), Interest and Ordinary Dividends – In most cases, affected taxpayers attach Schedule B to their federal return to report foreign assets. Part III of Schedule B asks about the existence of foreign accounts such as bank and securities accounts and usually requires U.S. citizens and resident aliens to report the country in which each account is located.
• Form 8938, Statement of Foreign Financial Assets – Some taxpayers may also need to attach Form 8938 to their return to report specified foreign financial assets if the total value of those assets exceeds certain thresholds. The instructions for this form have the details.

People must also report foreign assets of $10,000 or more to the Treasury Department
U.S. persons with an interest in or signature or other authority over foreign financial accounts where the total value exceeded $10,000 at any time during 2022 must also file a Financial Crimes Enforcement Network (FinCEN) Form 114, Report of Foreign Bank and Financial Accounts (FBAR) with the Treasury Department.

The form is available only through the BSA E-filing System website.

The deadline for filing the annual Report of Foreign Bank and Financial Accounts (FBAR) is April 18, 2023. U.S. persons who miss the April deadline have an automatic extension until Oct. 16, 2023 (as October 15 is a Sunday), to file the FBAR. FinCEN’s website has the details.

IRS Tax Tip 2023-36 (Reprint)