First, look at the circumstances. Is your husband, perhaps, forcing you to file a return in which you know he's not reporting everything? Is he not in a very good mood to negotiate? Filing separately or, under certain circumstances, filing as head of household can often give you a very low tax bill and be a negotiating tool when it comes down to the points of the final settlement. If you file separately or as head of household, you can always amend and file a joint return within three years. So it's a great negotiating tool and protects you if you really don't trust what's on the return.

So never, ever let anyone force you to file a joint return when you don't want to or when it's not in your best interests.

Linda Forman, CPA, P.C. is a Certifed Public Accountant who has practiced financial and tax guidance, retirement planning and ERISA issues, litigation support, and other areas of accounting in the Chicago area for over 30 years. She can be reached at (847) 316-1040. View her Divorce Magazine profile.