HOH and MFS

[AnnieR]

Married clients with 2 children have not lived together for over 6 months (closer to a year). Husband still lives in home they own together, makes all mortgage payments and taxes and is planning on filing MFS and itemizing. She will file as HOH because the children are living with her. Does she have to itemize because he will and they are still legally married, or does HOH over ride that necessity for MFS?

Thanks

AnnieR

[Pacun]

Married clients with 2 children have not lived together for over 6 months (closer to a year). Husband still lives in home they own together, makes all mortgage payments and taxes and is planning on filing MFS and itemizing. She will file as HOH because the children are living with her. Does she have to itemize because he will and they are still legally married, or does HOH over ride that necessity for MFS?

Thanks

AnnieR

HH overrides the itemized deductions requirement, in fact, there is no overriding since there is no such a requirement for HH by definition.

[AnnieR]

HH overrides the itemized deductions requirement, in fact, there is no overriding since there is no such a requirement for HH by definition.

Thank you, I did know that, must have been that beautiful full moon last night.

Annie

[jainen]

>>does HOH over ride that necessity for MFS?<<

That depends on which spouse is your client. In your case, the HoH can take standard deduction even though her husband itemizes. But if SHE itemizes on the HoH, he does not have the same choice.