perkie Posted January 31, 2008 Report Share Posted January 31, 2008 I have a clients who filed for divorce on 04-15-07 2 (two) children She moved out of the family home on 06-05-07 Both are AZ residents: a community property state Joint legal custody of children, each is to receive one child for dependent exemption Actual custodial living arrangements one child with father all of the time other child with father Sunday PM through Fri PM (5 days) Father provides all support but is ok with relinquishing one exemption Both meet the more than 6 months apart for purposes of HOH BUT I do not believe the mother can qualify becaust of the provision that she must provide for the cost of the household and the has not met the more than 6 months requirement for her support of the household, even though the father more than qualifies on both counts. He has made virtually 100% of the morgtage interest payments even though the property and the mortgage remain in both names until the divorce is final. I think he can file as HOH but she must file married filing single. By virtue of these facts, must she still itemize on her return as if he had filed MFS, and further must he give up 1/2 half of the mtg interest to her for the period prior to the filing of the divorce? Or can they still file Joint since the divorce isn't final but has legally been filed for? Any insight would be appreciated. Quote Link to comment Share on other sites More sharing options...
Booger Posted January 31, 2008 Report Share Posted January 31, 2008 I have a clients who filed for divorce on 04-15-07 2 (two) children She moved out of the family home on 06-05-07 Both are AZ residents: a community property state Joint legal custody of children, each is to receive one child for dependent exemption Actual custodial living arrangements one child with father all of the time other child with father Sunday PM through Fri PM (5 days) Father provides all support but is ok with relinquishing one exemption Both meet the more than 6 months apart for purposes of HOH BUT I do not believe the mother can qualify becaust of the provision that she must provide for the cost of the household and the has not met the more than 6 months requirement for her support of the household, even though the father more than qualifies on both counts. He has made virtually 100% of the morgtage interest payments even though the property and the mortgage remain in both names until the divorce is final. I think he can file as HOH but she must file married filing single. By virtue of these facts, must she still itemize on her return as if he had filed MFS, and further must he give up 1/2 half of the mtg interest to her for the period prior to the filing of the divorce? Or can they still file Joint since the divorce isn't final but has legally been filed for? Any insight would be appreciated. I believe that if the D-I-V-O-R-C-E is not finalized by the end of the tax year, they can still file MFJ. Booger Quote Link to comment Share on other sites More sharing options...
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