Final answer:
Abandoned spouses are not treated the same way as married persons filing separate returns in terms of income tax consequences. They may have the option to file as Head of Household, which can offer more beneficial tax rates and deductions.
Step-by-step explanation:
In terms of income tax consequences, abandoned spouses are not treated the same way as married persons filing separate returns.
When married persons file separate returns, they must both use the same filing status, either both itemizing deductions or both using the standard deduction. However, abandoned spouses may be able to use the more beneficial status of Head of Household, which offers higher standard deductions and lower tax rates compared to filing separately.
It is important for abandoned spouses to consult with a tax professional or refer to the IRS guidelines to determine their specific tax consequences.