Which of the following is true for individuals who are legally separated at year-end?

Individuals who are legally separated at year-end cannot claim their former spouse as an exemption. This is true because, under tax laws, only individuals who are married and living together, or who meet specific criteria that allow them to file a joint return, can claim an exemption for their spouse. When parents are legally separated, each partner is generally responsible for their own taxes and cannot include the other as a dependent.

Regarding other aspects of their filing status, those who are legally separated may not file jointly, since their marital status at year-end does not qualify them for joint filing unless specific conditions are met (which generally involve living together or being unmarried by year-end). Alternatives like filing as Single or Head of Household may also be available depending on their circumstances, but these would not apply if they were not legally separated or if they hadn't met the requirements for those specific statuses.