Janitor Bob Posted January 31, 2015 Report Share Posted January 31, 2015 (edited) 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. Edited January 31, 2015 by Janitor Bob Quote Link to comment Share on other sites More sharing options...
Jack from Ohio Posted January 31, 2015 Report Share Posted January 31, 2015 (edited) 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? MFJ or MFS are the only two options. Absence is temporary due to military service. Edited January 31, 2015 by Jack from Ohio 1 Quote Link to comment Share on other sites More sharing options...
Janitor Bob Posted January 31, 2015 Author Report Share Posted January 31, 2015 Jack...see my adendum to original post...his absence is not really temporary Quote Link to comment Share on other sites More sharing options...
mcb39 Posted January 31, 2015 Report Share Posted January 31, 2015 (edited) Jack...see my adendum to original post...his absence is not really temporary It doesn't matter. She is still married. And, remember, if she files MFS, she loses all the credits for her daughter. Edited January 31, 2015 by mcb39 1 Quote Link to comment Share on other sites More sharing options...
Gail in Virginia Posted January 31, 2015 Report Share Posted January 31, 2015 Bob, I know you are trying to do the best for your client, but they got married in November. Are you seriously suggesting that they were not together for even one night in the last 6 months of the year? Why did they get married? Quote Link to comment Share on other sites More sharing options...
Janitor Bob Posted January 31, 2015 Author Report Share Posted January 31, 2015 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. 2 Quote Link to comment Share on other sites More sharing options...
Jack from Ohio Posted January 31, 2015 Report Share Posted January 31, 2015 Military absence is considered temporary despite any calendar considerations. His home is still the same place. My position still stands. 1 Quote Link to comment Share on other sites More sharing options...
Janitor Bob Posted January 31, 2015 Author Report Share Posted January 31, 2015 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 Quote Link to comment Share on other sites More sharing options...
kcjenkins Posted February 1, 2015 Report Share Posted February 1, 2015 It's sad that she lost some credits, but you should look at the total picture, she also gained other benefits, as his wife. 3 Quote Link to comment Share on other sites More sharing options...
mcb39 Posted February 1, 2015 Report Share Posted February 1, 2015 It's sad that she lost some credits, but you should look at the total picture, she also gained other benefits, as his wife. You absolutely should not base your life decisions on the result of your income tax return. IMO 6 Quote Link to comment Share on other sites More sharing options...
Janitor Bob Posted February 1, 2015 Author Report Share Posted February 1, 2015 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. 2 Quote Link to comment Share on other sites More sharing options...
RitaB Posted February 1, 2015 Report Share Posted February 1, 2015 (edited) You absolutely should not base your life decisions on the result of your income tax return. IMO Yes, you should do what I did and believe all that stupid crap he said. Haha. Not really. Well maybe. Edited February 1, 2015 by RitaB 1 Quote Link to comment Share on other sites More sharing options...
Janitor Bob Posted February 1, 2015 Author Report Share Posted February 1, 2015 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. Quote Link to comment Share on other sites More sharing options...
Yardley CPA Posted February 1, 2015 Report Share Posted February 1, 2015 Based on a strict interpretation of the rules, it sounds like HOH is an option: Married Persons may be Considered Unmarried for Tax Filing Purposes A married person may be considered as if he or she were unmarried for the purpose of qualifying for head of household status. To be considered unmarried, the person needs to be legally married and have lived in a separate residence from his or her spouse for at least the last six months of the year (July through December). Furthermore, the taxpayer would need to file a tax return separate from his or her spouse, and needs to meet the other two criteria for head of household relating to the Support Test and the Qualifying Person Test. In other words, the married person would need to (1) reside someplace separate from the other spouse for at least the last six months of the year, and (2) pay for more than half the cost of maintaining their home, and (3) have one or more qualifying persons living with them at their separate home for more than half the year. Just wondering what the spouse will file (not that he is your responsibility)...MFS? Quote Link to comment Share on other sites More sharing options...
Janitor Bob Posted February 1, 2015 Author Report Share Posted February 1, 2015 I do not prepare spouse's, but I assume he could file as "Single" since he would also be "considered unmarried" Quote Link to comment Share on other sites More sharing options...
easytax Posted February 1, 2015 Report Share Posted February 1, 2015 Yardley, Yes MFS would be his only option since she is not filing with him. Janitor, under the STRICK rule as Yardley stated above, she may be HOH --- my question is (and this is the only non-HOH point I can "guess at") - reside and/or lived in separate residence --- and there is no way I can put this delicately ------ WHERE were the nuptials???, how long did they spend together, etc., etc. and would/could the IRS deem that time, etc. as residing or "living" together? Inquiring minds and so on --- Please share the end result. 1 Quote Link to comment Share on other sites More sharing options...
easytax Posted February 1, 2015 Report Share Posted February 1, 2015 (edited) I do not prepare spouse's, but I assume he could file as "Single" since he would also be "considered unmarried" I disagree --- according to Pub 17 page 20 he IS married as there are no exceptions other than stated, except possibly for HOH as stated and he (if I understood) does not meet HOH for himself. Unmarried persons. You are considered un-married for the whole year if, on the last day of your tax year, you are unmarried or legally sep-arated from your spouse under a divorce or separate maintenance decree. State law gov-erns whether you are married or legally separa-ted under a divorce or separate maintenance decree. Edited February 1, 2015 by easytax 4 Quote Link to comment Share on other sites More sharing options...
Janitor Bob Posted February 1, 2015 Author Report Share Posted February 1, 2015 Correct, easytax....He must file MFS. 1 Quote Link to comment Share on other sites More sharing options...
mcb39 Posted February 1, 2015 Report Share Posted February 1, 2015 "What a tangled web we weave!" Quote Link to comment Share on other sites More sharing options...
Lion EA Posted February 2, 2015 Report Share Posted February 2, 2015 If he's gone the second half of the year, never to return, HOH is easy to defend for the spouse. But they got married in November! I'd suspect they spent at least a few hours under the same roof. And, he's in the military! That just screams temporary. (Either he's getting out someday or she's going to join him some day or just spend R&Rs together.) Both those choices really imply that they will eventually spend time under the same roof (and probably already have). I think it would be hard to defend that this is a permanent separation when they just got married in November. Doesn't marriage imply you intend to spend some time together? Really tough sell to an auditor. Now, if they'd been married with him in the military and her filing for divorce in November, maybe you could make a case. 2 Quote Link to comment Share on other sites More sharing options...
Pacun Posted February 2, 2015 Report Share Posted February 2, 2015 Because of the fact that they got married in November, I wouldn't file as HOH but that's me. I guess I will take it back. Let's say that they met in Las Vegas, at 3 PM and they started playing and drinking.... then they went out to drink more and then they got married around 11PM and then they went to bed and they were so drunk that they didn't consummate the marriage... the next day each one woke up and found out that they made a mistake... I would file her as HOH. If on the other hand, their family knew they were going to get married and they posed as married to each other among their friends, and they have consummated their marriage, I would file as MFJ or MFS. I wonder if she ever calls his base and when they ask her "who are you?" I wonder if she says "I am his wife". I also wonder if tomorrow this guy gets killed if she is going to go after some type of money. 2 Quote Link to comment Share on other sites More sharing options...
kcjenkins Posted February 2, 2015 Report Share Posted February 2, 2015 I would NOT file her HOH for the simple reason that they do NOT meet the rules for that special 'exception' which is designed for an abandoned spouse. 1 Quote Link to comment Share on other sites More sharing options...
Janitor Bob Posted February 2, 2015 Author Report Share Posted February 2, 2015 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. Quote Link to comment Share on other sites More sharing options...
Lion EA Posted February 2, 2015 Report Share Posted February 2, 2015 Didn't they spend their wedding night together? Just met at the JP's office and then went their separate ways?! Quote Link to comment Share on other sites More sharing options...
kcjenkins Posted February 2, 2015 Report Share Posted February 2, 2015 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. Not buying it, and no auditor I ever met would buy it either. Unless they got married on Skype, AND CAN PROVE IT. That exception is called the "Abandoned Spouse" rule for a reason. Odds are you'll get away with it, JB, and I hope you do, but it's just not believable. 2 Quote Link to comment Share on other sites More sharing options...
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