An individual can choose to file as Married Filing Separately if: Select one:

a. They are divorced as evidenced by a final divorce decree dated no later than September 30 of the tax year

b. They are considered married on the last day of the tax year because they meet one of the tests for being considered married

c. Their spouse died during the previous tax year

d. They lived apart from their boyfriend for at least the last 6 months of the tax year