Q. My husband and I got divorced in November.  Last week he sent me an email reminding me that I agreed to send him my W-2 when I get it.  My neighbor is an accountant. I asked her whether I need to send him my W-2 and she said no and explained that we cannot file jointly now that we are divorced. My husband thinks she is wrong.  What do you think?

A. I think your accountant friend is not a divorce lawyer and therefore does not have the full picture.  When people say they are divorced, unless you work in this field or have recently been through a divorce, most people do not understand the difference between a Judgment of Divorce Nisi and a Judgment of Divorce Absolute.  The nisi period is a statutory 90-day mandatory waiting period between the granting of a divorce and the divorce becoming final and absolute.

While you probably feel divorced from an emotional perspective and even a physical separation perspective, technically you are still legally married during the nisi period (you calculate the 90 days immediately following the day you were in court when the judge issues the judgment nisi).  During the nisi period you can still file joint income tax returns and you can remain on a health insurance plan which kicks off former spouses.

There are also things you cannot do during the nisi period, the most important of which is that you cannot marry someone else. If you did so, your second marriage would be void because you are not allowed to be married to two people at the same time in Massachusetts.

Tell your friend that your divorce judgment is not yet final and ask her if that makes a difference from her accountant perspective.  I am confident her answer will be yes. You should also re-read your divorce agreement.  There is typically a provision that addresses how you will file income taxes after the divorce. I suspect if you re-read that provision your memory will be refreshed about filing jointly for 2023. You should also re-read that section so you understand how any taxes owed are to be paid and/or how any refund received will be shared.

Email questions to whickey@brickjones.com