Janitor Bob

I totally get the entire "Temporary Absence" thing.  The only reason I still cling to the HOH is the word "absence".  Can he be absent if he was never "present".  He never lived with my client to begin with so can he be absent?  Grasping?

Thanks Pacun (and others)...I'm really struggling with this one.

He is not "absent".  He has never lived with my client...he has lived and still permanently lives in California.  Client has and still lives in Ohio.  Spouse just also happens to be in military and is permanently stationed there...I just have trouble seeing that as a temporary absence due to deployment.

A, B, D, E all apply....What's getting me is (c ) in KC cite above.  I agree this would apply if they had lived together and he had to leave for military deployment...but spouse is not absent due to military...He never lived with the client...The fact that he is in the military is irrelevant.  BUT he never lived with her.  He has never shared an address with her.  The only thing stopping me from filing her as HOH is wondering if the days he spent with her on leave would be considered living together by IRS...I don't consider it living together, but I'm concerned with what an auditor would feel.

Client now confided in me that the spouse did stay with her 11/22-12/06 while on leave.

I want to do the client's return CORRECTLY.....In a way that would stand up to an audit...because that's I I do taxes.  I have postponed my meeting with client to research this further.

I would assume so, but client said they did not live together at all.  I will warn the client that IRS may question this and that she will responsible for convincing them that they lived apart for the last 6 months of the year.

I'm also not convinced that spending one night together would constitute living together.  I am convinced that the client filing HOH is in the spirit and meaning of the rules.  She really is taking care of the kid and the household all by herself....so its "seems" right...for whatever that is worth.

042202196 is the routing for my Fifth Third Account...but a larger bank like 5/3 may have multiple routing numbers...I agree with above...look at a check....you don't want that to be the reason for a delayed refund.

I disagree.  They did not live together AT ALL the last 6 months of 2014.  I filed her HOH and will stand by that decision...but thanks to everyone here for offering opinions.

Patriots...almost sure of it.

Is there a big game today?  What Sport?  Wait...what day is this?  Is there anything in life right now besides taxes?

Correct, easytax....He must file MFS.

I do not prepare spouse's, but I assume he could file as "Single" since he would also be "considered unmarried"

I sat down with client and learned more about the situation...I am convinced that she should file as HOH (considered unmarried).  Spouse's absence is NOT temporary and not due just to the fact that he is stationed out of state.  Client and spouse have never lived together (not even for 1 day).  They have always lived (and still live) at different addresses in different states.  The spouses "absence" can in no way be deemed temporary.  He lived out-of state before being stationed and will likely live out of state after this tour of duty is finished....at least until he is totally out of military in 2 years.

Now...I'm not sure how they know each other or what would compel two people to marry when they have never lived together and don't plan on living together for quite some time...but that does not matter.  They lived apart for all of the last 6 months of 2014...so somebody please convince me that client cannot be considered unmarried for tax purposes. 

It is not possible for me to know or care about those other benefits....My job is to understand and explain the tax benefits...or lack thereof.

Thanks Jack...That is what I told the client....another example of people acting before taking tax consequences into consideration.  I'm not saying she would not have gotten married...maybe she's in love...but she just tossed dollars out the matrimonial window

Good points.  I like to look at things from the perspective of both tax professional AND client.....trying to justify what they want (and having other preparers agree/disagree) helps me better explain the final decision to my client.

I sure they spent at least a few nights together in that last 6 months.

Jack...see my adendum to original post...his absence is not really temporary

Unmarried client has filed as HOH with her daughter in the past.  However, she got married in November 2014.  Her husband has never lived with her because he was (and is) stationed out-of-state in military. Can client be "considered unmarried" and file as HOH since they lived apart last 6 months of the year or is his absence considered "temporary" due to military...necessitating the filing of MFS or MFJ?

Client's spouse has never been stationed in clients area and there is no indication or reason to believe that he ever will be....so his absence is not really temporary.

I swear I'm going to start charging $1.00 for every envelope I have to open!

That was my thought too, jklcpa!

The only ones I transmit this early are the repeat clients that I know well and I know that the ONLY things they have are W-2 and 1099-HSA....and I know because I also do the payroll for the place where they work.  Other than these few, I urge caution because like was said above....clients always forget about those various 1099s...oh and that W-2 from the place that I worked a month last January.

Lila the giant dog got loose this morning...and she is a runner...cancelled all appointment and initiated a 2-hour search.  No luck....I was frantic, but resigned myself to the fact that there was nothing I could accomplish by repeatedly driving around various neighborhoods.  I put the word out to friends, facebook, and local animal shelter and got back to work.  within 10 minutes of opening the ATX program back up, I received a call from a local Veterinarian informing me that a local auto-body shop had my dog.  A mechanic had seen Lila running outside and called her...she eagerly came because she does not know a stranger.  He took her to a vet next door and they scanned her microchip.  Since I had registered her microchip through 24PetWatch, they were able to get my contact information and called me.  I went to the Auto-Body shop and there was Lila...sitting and happily watching the guy sand the hood of a car....so all is well....but the funniest part is that after driving many miles all over looking...where do you think this auto-body shop and Vet were located?

the end of my street....no more than 100 yards away.

WHAT HE SAID

Good point KC