In New York, your tax filing status is determined on New Year’s Eve. Thus, your 2017 filing status is determined on December 31, 2016. Many New Yorkers – mostly wealthy New Yorkers – rush to get their divorce on the books before the end of the year so they can take advantage of filing single. Of course, you will have to have filed somewhat in advance, but the rush is to get the judge to approve the divorce before the New Year’s Eve deadline.
Why Are So Many New Yorkers Rushing To Get a Divorce This Week? We Explain – Bravo (blog)