What is the filing status of a married couple that has lived apart for the last 6 months of the tax year?

The appropriate filing status for a married couple who has lived apart for the last six months of the tax year, assuming they are still legally married, is typically "Married Filing Separately." This status allows each spouse to report their income, deductions, and credits individually.

In general, married individuals can choose to file jointly or separately, but if they have been living apart for a significant portion of the tax year—especially the last six months—it is common to opt for the separate filing status. This choice might be motivated by various reasons, such as differences in income or individual financial situations.

Filing as "Married Filing Separately" also means that each spouse is only responsible for their own tax liability. This can be beneficial in certain situations, even if it often results in a loss of certain tax benefits that are available to those filing jointly.

It's important to note that while "Married Filing Jointly" is an option if both spouses agree and meet specific criteria, in this situation, the context of living apart for half the year generally leads to the preference or necessity to file separately, particularly if they are not considering a joint return.

The other statuses, such as "Single" and "Head of Household," do not apply to them