interesting scenario MFJ or H/H?

[WITAXLADY]

If someone is married  - usually in the year of filing - ask if they can still file single or H/H - best situation right! No, that's part of the marriage penalty - losing all those credits -

So he comes in and yes he got married in Dec and yes they each have a household - and no they are still living apart!

so they have lived apart the last 6 months of the year -

I say no MFL or MFS and then I look it up and I don't know - I think they can still each file H/H...

Can someone tell me why not?

They meet the criteria..

 

 

 

[Pacun]

I think the wording is live apart without "the good part" of cohabitation. As a rule of thumb, I don't think about HH when they got married after June 30th.

[Terry D EA]

Only two options, MFS or MFJ and that's it. Living together or not. The only exception I am aware of is if they are living apart for more than 6 months of the year and have a separation agreement then they may be considered unmarried. If you got married on Dec 31 at 11:59 pm you are married for the whole year. 

[WITAXLADY]

"The parents:

Are divorced or legally separated under a decree of divorce or separate maintenance,

Are separated under a written separation agreement, or

Lived apart at all times during the last 6 months of the year, whether or not they are or were married."

 

So this came from the IRS pub 501 - it says OR

and this couple maintained different homes in different cities.. and still do - because of schools?

So they each could be H/H..

I have never run across this - there has always been a date after June  or before ..

D

[Lion EA]

Are you sure they didn't cohabit for a weekend or night or afternoon delight or...at any time during the last six months of the year?

[WITAXLADY]

??? I should ask that?

Is that considered living together or ....

[Pacun]

I was looking for the word cohabitation in the rules and didn't find it.

[Terry D EA]

Looking at Pub 501, the possibility for a married person to file HOH does exist. The language is "Considered Unmarried" and one of the reasons given is the spouse did not live in your home for the "last" 6 months of the year. A temporary absence is considered living in the home. I would proceed with this and get utility bills or some other proof of both residences. I would also ask a series of questions including a one night stay and document the answers. Do your due diligence. Maybe too extreme, but I might create a form with the questions that includes a jurat statement and have them sign it. You can't be too careful today. 

[Lion EA]

Hubby and I haven't been in the same room at the same time for a month! Do we have two separate households? Am I considered unmarried if we keep this up through 31 December? (Tax season would have to be July to December for this to work for us, but I have clients where one of them moves to their vacation home for months on end when busy.) I'd qualify for RRC3. Sweet.

[WITAXLADY]

I like the signed statement..

Thank you all-