MFS

[ljwalters]

If one of the spouses files head of house and also files sch A does the other filing MFS still have to file sch A.

I know the answer is yes but just thought I would check, of course my client is not the head of house. They are staying married only so he can keep her on his medical. Poor sucker.

Linda

[Pacun]

Not really. If one spouse files Schedule A and they didn't live together at all in 2009, the other can use the standard deduction. In this case the other person doesn't have to itemize deductions.

If they live together at some point in 2009 and one of them itemizes, the other doesn't to itemize or use schedule A according to the IRS. That person's standard deduction is zero.

As you can see, the other person is not forced to itemize on neither circumstance. (I sound like Jainen, don't I?)

[Jack from Ohio]

Head of Household is NOT available for either of them if they are married. Two options: Married filing Joint, or Married filing separately. If married filing separately, then both must either itemize, or both claim standard deduction.

[grandmabee]

Head of Household is NOT available for either of them if they are married. Two options: Married filing Joint, or Married filing separately. If married filing separately, then both must either itemize, or both claim standard deduction.

Yes they can file HH if child at home over half the year and they paid the over half the cost of home and spouse didn't live in the house last 6 months of year

[Pacun]

If married filing separately, then both must either itemize, or both claim standard deduction.

No, if one itemizes the other one doesn't have to itemize as I stated before.

[BulldogTom]

Pacun - you are partially correct. If the two spouses are eligible to file a joint return and file separately and one spouse itemizes, the other spouse can choose to take the standard deduction, but the amount of the standard deduction amount is zero for the spouse that did not itemize. §63

If one of the spouses qualifies to file as head of household, then the IRS has ruled in a Service Center Advice that the rule above may not apply.

Tom

Lodi, CA

[Pacun]

Pacun - you are partially correct. If the two spouses are eligible to file a joint return and file separately and one spouse itemizes, the other spouse can choose to take the standard deduction, but the amount of the standard deduction amount is zero for the spouse that did not itemize. §63

If one of the spouses qualifies to file as head of household, then the IRS has ruled in a Service Center Advice that the rule above may not apply.

Tom

Lodi, CA

This is what I said originally:

If they live together at some point in 2009 and one of them itemizes, the other doesn't to itemize or use schedule A according to the IRS. That person's standard deduction is zero.

[BulldogTom]

Okay - I went back and re-read your post and you did say that, but I did not read it that way at first. You are becoming like Jainen. You are such a wannabee. ;0)

Tom

Lodi, CA

[Pacun]

Okay - I went back and re-read your post and you did say that, but I did not read it that way at first. You are becoming like Jainen. You are such a wannabee. ;0)

Tom

Lodi, CA

lol. I even said that I sounded like Jainen. lol.

[mcb39]

Yes they can file HH if child at home over half the year and they paid the over half the cost of home and spouse didn't live in the house last 6 months of year

This is the correct answer for the MFS, HOH question, in its entirety. Of course, they have to be separated as bcolleen states and the custodial parent has to comply with all HOH qualifications.

[jainen]

>>This is the correct answer for the MFS, HOH question, in its entirety<<

Not in its entirety--for Head of Household, the CHILD must also be a qualifying child or a qualifying relative.

(Wow, now even I'm starting to sound like jainen!)

[mcb39]

Did I not say that the custodial parent had to comply with all HOH requirements? Of course, the child would have to comply also. (Woe is me, I am even beginning to sound like Jainen)