Can Carol and Roger use married filing statuses if they have been married but lived apart the entire tax year?

Carol and Roger can use married filing statuses even if they have been married but lived apart for the entire tax year. The IRS allows married couples to choose between filing jointly or separately as long as they are legally married on the last day of the tax year. Their physical separation does not disqualify them from using the married filing statuses.

Filing jointly can often provide tax benefits, so couples in this situation may choose that option if it is more advantageous for them. It's important to note that they do not need to live together to be eligible for these statuses. The available options in this scenario may lead some to assume that separation affects their filing status, but as long as they maintain their legal marriage, they are entitled to the married filing statuses.