another strange ? Mfs or H/H?

[WITAXLADY]

Single taxpayer - 2 children = H/H,  running a daycare

Gets married in Nov

Finds out he is a felon - no daycare! = no marriage, but it takes 6 months to get a divorce.

So he filed MFS, they are separated

Can she file H/H?

children are hers all year..

 

Thank you,

D/WI

 

 

[Margaret CPA in OH]

I was just checking this for a possible new client.  Per QF, A married taxpayer who is a US citizen or resident during the entire year can file as HOH if all of the following tests are met [IRC Sec.7703(b)]:

1. The taxpayer files a separate return.

2. The taxpayer paid more than half the cost of keeping up the home for the tax year.

3. The spouse did not live in the home during the last six months of the tax year.

4. The taxpayer's home was the main home for more than half the year of the child or ....  The child must be a dependent....

It seems that #3 could be the problem in your case.  I'm waiting to hear back in my case, not sure when spouse moved out.

[mcb39]

No....Married Filing Separately cannot claim HOH.  I had to do the research on this same topic this year.

[mcb39]

8 minutes ago, mcb39 said:

No....Married Filing Separately cannot claim HOH.  I had to do the research on this same topic this year.

"Tax Court denied HOH status to a taxpayer whose spouse would not move out and therefore slept in her home at some time during the last six months of the year (Hopkins, T  Memo 1992-326)"

[BulldogTom]

5 minutes ago, mcb39 said:

"Tax Court denied HOH status to a taxpayer whose spouse would not move out and therefore slept in her home at some time during the last six months of the year (Hopkins, T  Memo 1992-326)"

This has always been my understanding.   No nights slept in the house (whether on the couch or the bed) for the last six months.   Not even 1 bootie call.

Tom
Longview, TX