Discussion:Considered Unmarried filing Head of Household
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Discussion Forum Index --> Tax Questions --> Considered Unmarried filing Head of Household
| 21 February 2008 | |
| I have a client that got married December 2007. His wife says she can still file as head of household since they did not live together the last 6 months of the tax year? What I read in Pub. 17 & Pub. 501, she sounds correct. I thought it was what your status was as of the last day of the year, if married there only options were MFJ, MFS. After reading this it sounds like she is correct. Could someone please verify that they do have the option of her filing as Head of Household!
Thank you. | |
Death&Taxes (talk|edits) said: | 21 February 2008 |
| Is she saying they did not move in together in the few days they were married, or that they were shacked up on their honeymoon? This begs credulity; and what of he, he will have to file married sep. | |
| 21 February 2008 | |
| No, they moved in together after their honeymoon. But since it wasn't at least 6 months, that she can file as head of household and he can file MFS. He told me she called the IRS and they said she could too. | |
| 21 February 2008 | |
| Filing status is determined on the last day of the tax year. | |
| 21 February 2008 | |
| I know, but if you read Pub. 501 & Pub. 17 under Head of Household she may be considered unmarried even though married on the last day of the tax year if you meet all the following tests: 1) File a separate return, 2) Paid more than half the cost of keeping up your home for the tax year, 3) your spouse did not live in your home during the last 6 months of the year, 4) your home was the main home of your child for more than half the year, 5) you must be able to claim an exemption for the child. She is saying that she meets all of these requirements even #3 because he lived there for the last week in December and not at least 6 months of the tax year.
Can someone verify that she is correct? | |
| 21 February 2008 | |
| I believe the 6 months is inclusive (i.e. he did not live with her from June 30 to December 31). This head of household test is for parents that are separated. | |
Death&Taxes (talk|edits) said: | 21 February 2008 |
| To get an idea how Draconian Tax Court can be, read Laurel Hopkins:
http://www.legalbitstream.com/scripts/isyswebext.dll?op=get&uri=/isysquery/irl1110/1/doc Of course, that does not answer the question, 'suppose he spent the night before they were married?' | |
| 21 February 2008 | |
| BusTax
I can't speak for what the pubs say since they don't constitute authority but I think the IRC eliminates the HOH for wife. §2(b) says in part (caps added) (b) Definition of head of household. (1) In general. For purposes of this subtitle, an individual shall be considered a head of a household IF, AND ONLY IF, such individual is NOT MARRIED at the close of his taxable year, is not a surviving spouse (as defined in subsection (a) ), and ... I think perhaps you mis-interpret the exception to be considered "unmarried". §7703(b) says in part the spouse is not a member of the taxpayer's household for the last six months of the taxable year. IMO, it doesn't mean the spouse must be part of the house for 6 months but rather the spouse was not part of the household for ANY time during the last 6 months of the year. I infer from your original post that they did spend at least some days together during December. | |
| 21 February 2008 | |
| Agree with NYEA.
As I interpret it, the section is intended for people potentially qualified to be considered unmarried as they are coming OUT of a marriage. In BusTax's case, his client is coming INTO a marriage, so the section doesn't apply as I too infer they spent at least some days living together in Dec. I supposed if they legitimately DID NOT live together in December, yet were married at the end of 2007 she could avail herself of HOH status. | |
| 21 February 2008 | |
| Thanks all. That finally clarifies the answer I was looking for. | |
| 21 February 2008 | |
| The way I answered above confuses me. I meant to say that if they lived together for any part of the last six months - even a day - that disqualifies her from HOH status. | |
