To join in on this discussion, you must first log in.

Discussion:MFS vs Single - Filing Status

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

Jump to: navigation, search

Discussion Forum Index --> Tax Questions --> MFS vs Single - Filing Status


Egbok123 (talk|edits) said:

6 February 2006
Taxpayers are formally separated with a legal agreement, but the agreement has not been filed in court. Does this meet the "decree of separate maintenance" requirement so that they may file as Single instead of MFS?

Deanp (talk|edits) said:

6 February 2006
Did they live apart for the last 6 months of 2005?

Riley2 (talk|edits) said:

6 February 2006
A separation agreement is not the same as a legal separation. A separation agreement is an agreement to live apart while maintaining the marital status and marital rights and obligations of the spouses. A legal separation is an order signed by a judge to terminate the marital rights and obligations of the spouses, while restricting the rights of the parties to remarry.

Your clients must file as MFS or HOH (if qualified).

Squints024 (talk|edits) said:

19 January 2007
I have a similar situation, taxpayer is going through a divorce and he and his wife were separated for all of 2006. They have one child and he (taxpayer) is paying for all the expenses (house & child) but the child and the wife live in the house that he pays for but does not live in.

What would be the correct filing status??

Death&Taxes (talk|edits) said:

19 January 2007
In PA or New Jersey he would be married filing separately, or negotiating with the attorney to file joint. Oft times in these cases he is paying court ordered support for his wife, which can be alimony and which balances matters out.

Sw (talk|edits) said:

January 19, 2007
Married filing separatly, child must live in same household to file HOH.

Squints024 (talk|edits) said:

19 January 2007
Now, he is not on speaking terms with his wife so I know for MFS he needs the wifes SS#, could he just claim the child as a dependent and file as Single, hes has itemized deductions that are more than the standard deduction??

Death&Taxes (talk|edits) said:

19 January 2007
My friend, some time in this divorce her lawyers are going to want to see his tax return for this year. You wanna be there when that happens?? You can't make a law just for him; if he wants to file his own return that way, let him buy Turbo Tax and try, but you don't want to have any part of it.

Deback (talk|edits) said:

January 19, 2007
Squint - No, not at all. Married separate is his only choice. He can only claim the child if his wife signs Form 8332 and he attaches the form to his Federal return. You can get the wife's SS# from their prior year tax return copy.

Squints024 (talk|edits) said:

19 January 2007
Deback: Okay, thats true I have to ask him for a prior years return. As for the dependent, his son, he would be able to claim him right... he meets every test, its his son, he pays for his schooling, medicial bills,the house the son lives in, son is under 18yrs, and theres the tie-breaker rules IRS Notice 2006-86 where in that case it goes to the taxpayer with the highest AGI, which in this case would be him, since the wife does not work.

Death&Taxes (talk|edits) said:

19 January 2007
Everything but custody. If she did not work or have income, someone has to read the facts of life to him and get him, and his lawyer, to open negotiations to file jointly. Assinine not to try, at least.

Deback (talk|edits) said:

January 19, 2007
No, the custodial parent gets the exemption, even if the non-custodial parent provided more than 1/2 the support. The non-custodial parent needs to attach a signed Form 8332 to his return. I agree with DT...file joint whenever you can, and only file separate, when they are not talking and won't agree to file joint.

Drpcpa (talk|edits) said:

20 January 2007
If filing jointly, they better be pretty confortable being on the hook for all of the taxes on the return. In divorce situations, a make sure that clients know the IRS can collect all of the taxes from either person if they sign a joint return.

Kingloophole (talk|edits) said:

26 August 2008
If I am doing an amended return from MJS to MFJ, do I just complete the MFJ return, attach both MFS returns and combine both on ONE 1040X?

Belle (talk|edits) said:

August 26, 2008
Yes on the combining. I don't believe you have to re-submit the MFS returns; I just submit any forms/schedules that have changed due to the revision (Sch A if 2% misc changed, Sch D perhaps).

There's a previous discussion concerning what to attach to amended returns, so search for it. I don't think there was a complete consensus on what HAS to be attached.

To join in on this discussion, you must first log in.
Personal tools