Schedule A

[Christian]

A client separated from her husband for some eleven months last year has provided me a list of expenses deductible on Schedule A. She advises her husband will not file and feels she ought to be able to use these deductions on her return. I have advised her she can use only one half of these even though her husband may not file a return and for this reason the head of household filing status is more advantageous for her. I am reasonably certain this obtains but would appreciate any input from youall.

[Pacun]

HH is correct if she didn't live with her husband AND upkept a home which was the main home..... bla bla bla for her child.

If they were separated for 11 months, why do you want to give the other half of her "hard paid" expenses to her husband?

[Lion EA]

She can deduct what she paid on expenses that she is legally liable for.

[Christian]

Her husband lives in the home and she lives 150 miles away. Filing as mfs gives her only one half of these deductions. He has consented to her using all of them owing to child support arrears and therefore I am wondering if she could not use them all.

[jainen]

>>He has consented to her using all of them<<

Very generous of him! Kind of irrelevant, though, don't you think? Form 8332 only covers exemptions, not deductions.

According to the good old Instructions for Schedule A, right up top there, "If you and your spouse paid expenses jointly and are filing separate returns for 2012, see Pub 504 to figure the portion of joint expenses that you can claim as itemized deductions."

Pub 504 has a whole table on page 5. Check it out!

[ljwalters]

Who paid the expenses. If she paid them out of her 11months of individual income then they are hers BUT If he was living in the home I doubt she paid them unless it was to keep from loosing the home. The devision only applies to the time they split income. if he paid she does not qualify at all. Did he have any ancome. Technically the should devide income and withholdng for the month of January.

just my 2cents

[Christian]

She finally advised he has lived in the house the eleven months she has been gone. Further, he has made eleven months of mortgage payments. Looks like hoh is the best option. I HAD MORE HAIR BEFORE INITIATING THIS DISCUSSION.

[Don in Upstate NY]

And just what household is she HoH of? Is she paying the expenses for the place she lives in, 150 miles from "home"? Is there a qualifying child living with her?

[Pacun]

Poster changed original post and I didn't quote. It happened to me in the past and I guess I will have to quote before I answer. Originally, there was a child mentioned. Maybe we should ask Eric for posters not to be able to change original posting. Our answers look rediculous after the original post has been modified.

[kcjenkins]

I'd rather you used quote if that's a problem. The right to edit is, IMHO a valuable right that should not be changed.