Taxes Consolidation Act 1997 section 1026

Separated and divorced persons: adaptation of provisions relating to married persons

Section 1026 allows separated and, in certain circumstances, divorced couples to elect for joint assessment for income tax purposes, subject to specific adaptations of the normal joint assessment rules.

• Where a legally separated couple makes enforceable maintenance payments and both parties are resident in the State, they may elect for joint assessment as if they were still living together.
• When joint assessment applies, maintenance payments between the spouses are disregarded for tax purposes, and tax is assessed as if an application for separate assessment had been made.
• Divorced couples may also elect for joint assessment provided the divorce is recognised in the State, both parties are resident here, and neither has remarried or entered a civil partnership.
• The effect of these provisions is to treat the separated or divorced couple, for income tax purposes, as if the separation or divorce had not taken place.