Where can I find a definitive answer to when can an individual be considered unmarried for tax purposes in Georgia? Federal law says marital status is determined by the state, therefore if the individual can be considered unmarried by the state he/she can file as single or HoH on the federal return. I have found conflicting information as to what constitutes "considered unmarried". The Georgia DOR people are totally not helpful and the website is just a useless. I am frustrated. Finding an answer to tax questions should not be so difficult. Can anybody help direct me to a legitimate resource? Thanks so much

A phone call to your local courthouse will give you a definitive answer.

Until about 1997, Georgia had a "common law marriage" statute. I know because I had several clients who filed jointly based on that common law marriage statute.