Tax Question Filing Status

[Katlyn]

If you are seperated on Dec. 31st with a divorce pending, can your filing status be head of household? The woman ( who has a qualifying child) is unsure and asked me but I'm unsure myself. Anyone have a clue? TIA

 

[MyManGoofy!]

I googled this:

http://taxes.about.com/b/2006/03/31/head-of-household-filing-status.htm''

hope it helps!

 

[Katlyn]

Thank You

 

[Tina]

If you are married on Dec 31st, then you can only file Married or Married Filing Separate.

 

[tinatark]

If you are married but separated with a dependent you can file HOH.

 

[Katlyn]

If you are married but separated with a dependent you can file HOH.

That's her situation and the child belongs to her and not the soon to be ex.

 

[MyManGoofy!]

From IRS Publication 504
http://www.irs.gov/publications/p504/index.html

Requirements. You may be able to file as head of household if you meet all the following requirements.

* You are unmarried or “considered unmarried” on the last day of the year.
* You paid more than half the cost of keeping up a home for the year.
* A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. See Special rule for parent, later, under Qualifying person.

Considered unmarried. You are considered unmarried on the last day of the tax year if you meet all the following tests.

* You file a separate return. A separate return includes a return claiming married filing separately, single, or head of household filing status.
* You paid more than half the cost of keeping up your home for the tax year.
* Your spouse did not live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. See Temporary absences, later.
* Your home was the main home of your child, stepchild, or foster child for more than half the year. (See Qualifying person , on this page, for rules applying to a child's birth, death, or temporary absence during the year.)
* You must be able to claim an exemption for the child. However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents under Exemptions for Dependents . The general rules for claiming an exemption for a dependent are shown later in Table 3.

 

[Cheshire Figment]

Check Page 15, column 3 of http://www.irs.gov/pub/irs-pdf/i1040.pdf which is the instructions for Form 1040. You have to have lived apart for at least six months, and other requirements, if you are still married on December 31 and want to file as HOH.

If you are not eligible for HOH but still talking to your ex (and not just through lawyers) it might be worth working the taxes for each of you separately as MFS and see what happens with MFJ. If the MFJ is better for both of you together, you can work out something which will end up saving both of you money. I have done this for a couple of clients in the past; it can get complex but saved them money.

Mike (CPA Retired)

 

[Katlyn]

Thanks all I will pass the info on to her

 

[smidgy]

if she separated the LAST day of the year, it sounds like this guy (whether it's his child or not) probably paid for most of the family for the whole year. if she files HOH, it forces him to file married, separately, when in actuality, for the WHOLE year (except for one day) he was married, with a family. puts the poor guy in a total dif. (worse) tax bracket. it's no fair to him at all.

 

[Katlyn]

The guy has his own kids to file with but he did make more money than she did. I just didn't want her to do something that would come back to bite her in the butt later with the IRS. Thanks again for all the info