Before I get too far down this path...

[Margaret CPA in OH]

Client filed separately in 2011, now ex lived with her until September, landed in jail shortly after.

She did provide >50% support but, with filing separately and now ex not filing a return due to 0 income, is she forced to use standard deduction? I believe she does qualify to claim him as a dependent but does the separate filing mess up deductions? She knew she would not get him to file a joint return after jail and filing for divorce.

Opinions? Thanks!

[schirallicpa]

so how do you claim husband as "dependent", and not file joint return?

(not that i haven't felt my husband is a bit dependent sometimes.......)

[kcjenkins]

IRS Tax Tip 2011-07 January 11, 2011

 

 

Your spouse is never considered your dependent. On a joint return, you may claim one exemption for yourself and one for your spouse. If you’re filing a separate return, you may claim the exemption for your spouse only if they had no gross income, are not filing a joint return, and were not the dependent of another taxpayer.

 

You can claim an EXEMPTION for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another person” (see the section titled Married Filing Separately, Pub 17).

The key word here is EXEMPTION. Yes you can still claim the personal exemption for your spouse; but this is not the same as the “dependency exemption”.

[Margaret CPA in OH]

Thanks, KC. I meant exemption, not dependent. And so far as client knows, ex had no gross income and did not file a return. He was involved with drugs hence the prison sentence and divorce but how is it possible to determine any income, gross or not?

That still leaves the question of itemizing deductions or standard deduction. I could not find that treatment. If spouse did not file separately, is client required to use standard deduction?

[Lion EA]

If one spouse files separately and itemizes, then the other spouse's standard deduction is $0 (unless HOH).  So, if your client wants to itemize, she can itemize no matter what.  If your client wants to use standard deduction, she can if the other never filed or used standard or one of them is HOH.

[Margaret CPA in OH]

Thanks, Lion. She has all the deductions so itemized is better. She was smart enough to have the house and mortgage in her name.

I can now breathe easier - except for the 3115 I forgot to attach on another client. Always, something...I will mail it in and hope for the best then retire.

[Lion EA]

Yep, she can always itemize.

 

The 3115 gets mailed to Ogden (or DC?) by itself as well as being e-filed with the return.  So, if one didn't get attached to the return, I think I'd just keep it in my file in case the IRS requests it.  But, why should they since they have the other one?