Clients have phsyically separated, due to a domestic abuse situation. The husband was arrested and the Judge ordered a "legal separation", forbiding the husband to communicate with the wife. The wife initiated a divorce process, which is not yet finaliazed. Is filing status Single? Or, Married Filing Separately? Washington is a community property state. Does the wife claim 1/2 of husbands salary (and FWT deductions)? There are several children involved who lived with husband or wife for several months during 2008. Your comments will be appreciated.
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Did they seperate before or after 07/01/08? If he physically did not reside in the household for last 6 months she could possibly file Head of household? -
If she could file HofH her income only would be used for EIC. See §32(c)(2)(A)(B)(i). However, gross income prior to the community ending is 50-50. In Texas community would not have ended before the legal separation.
I might add that at the discretion of the Secretary, given the circumstances, there may be relief from community before the legal separation under §1.66-3 and §1.66-4 - as I recall.Comment
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In Texas, legal separation is rare. Here, the divorce has been filed and has been heard. It is ready to be signed. The parties just have to figure out some of the differences. Usually in arbitration. Once they do that, the divorce will be final. So, I don't know if what the judge ordered in your situation is a "legal Separation" for the IRS.You have the right to remain silent. Anything you say will be misquoted, then used against you.Comment
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Separation
I was told years ago when I took my first tax course that in order to be relevant for Federal and NC Tax Purposes the order of separation had to include the phrase "Separated from bed and board" As it was explained to me states whose separation agreements or decrees did not contain this language were issuing "trial separations" which were without tax consequences.Comment
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Community does not necessarily have to end per state law to be granted relief from those rules for federal tax filing purposes.Comment
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F/U Legally Separated?
Assuming they are "legally Separated". What is their filing status: MFS, S or HHH. They have 5 children, some stayed with the father, others with the mother. They separated in Feb 2008.Comment
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If each parent qualifies as HOH, it doesn't matter if they are legally separated or not. So, if each parent paid over 1/2 the cost for a home for a qualifying child, and meet the other tests to be considered unmarried, each could file HOH.Originally posted by RayT View Post
The issue of being legally separated would matter if they did not meet HOH requirements. Then if they were legally separated, they could file single instead of MFS.You have the right to remain silent. Anything you say will be misquoted, then used against you.Comment
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