MFS vs HOH

[MariaR08]

A little bit of help/clarification needed on this one...

Client is married, but separated from her husband since May 2008. Divorce not official yet (in process). Separated and moved out into an apt with her two older parents. She has been paying all the household expenses (rent, food, etc.) and has been taking care of her two older parents as well.

Now, I know since she is married she must file MFS and take itemized deductions (her husband files itemized deductions).

But... since she does qualify for the HOH filing status for 2008 because she has her two older parents who she supported and has maintained a home for... can she file as HOH with the standard deduction? Or must she still file MFS with itemized deductions?

Thanks!

~Maria

[MariaR08]

Update

I just found the answer - my client CAN file HOH so long as she separated, maintained a home and supported her parents, for at least 6mos.

~Maria

[Larmil]

I don't think so

I just found the answer - my client CAN file HOH so long as she separated, maintained a home and supported her parents, for at least 6mos.

~Maria

A married person can be considered unmarried for HOH purposes if they have a dependent CHILD, not parent.

[taxea]

Yes you can. HOH applies to unmarried or married considered unmarried individuals who provide a home for a qualified individual (her parents) taxea

[Larmil]

Yes you can. HOH applies to unmarried or married considered unmarried individuals who provide a home for a qualified individual (her parents) taxea

I disagree. See the 5 tests for considered unmarried.

[KBTS]

5 Tests

Quote from Publication 17:

Considered Unmarried

To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. You are considered unmarried on the last day of the tax year if you meet all the following tests.

1. You file a separate return, defined earlier under Joint Return After Separate Returns .

2. You paid more than half the cost of keeping up your home for the tax year.

3. Your spouse did not live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. See Temporary absences , under Qualifying Person, later.

4.Your home was the main home of your child, stepchild, or foster child for more than half the year. (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year.)

5. You must be able to claim an exemption for the child. However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents under Qualifying Child in chapter 3, or in Support Test for Children of Divorced or Separated Parents under Qualifying Relative in chapter 3. The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3.