Taxpayer filed Joint return with spouse in 2007, 2 child dependents. Living separate since April 2008, proceeding with divorce. Spouse filed as HOH and 2 child dependents for 2008. Assume taxpayer MUST file as SINGLE. Correct? Comments appreciated.
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Marital Status
I believe it would be marital status as of 12/31/08 -- If divorce is not final or if they had not obtained a Legal Separation - would file as MFS - unless qualified for HOH, If divorce final would be Single or if qualified for HOH unless of course they have remarried.
Sandy -
HoH
It depends on which one is paying for what.
She can be considered 'unmarried' for HoH filing given that they lived apart for the last 6 months of the year. I'm assuming she paid > 1/2 of the cost of maintaining the household and she has a qualified child.
She should avoid MFS. It will disqualify for most of the credits not to mention other bad stuff.
As the custodial parent she will get HoH unless dad paid > 50% of the cost of household.
None the less, she will get the dependent exemption, CTC, EIC (if she qualifies), and dependent care credit.
Thing change if dad paid >50% of household expenses and >50% of QC support. In that case neither can claim HoH, but mother would qualify for the other credits.
I don't have enough info to determine QC etc.Comment
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Like others said, 12/31/08 marriage status would come into play with single not an option. MFS, HOH or depending on circumstances if spouse will amend could file married filing joint.Comment
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Neither can file as "single"
As others have (I think) said: If the couple is still married as of 12/31/20xx then neither one can file as "single."
If the circumstances allow it, HOH is a possibility. Otherwise, MFS is the answer.
A side issue is don't forget a taxpayer can qualify for HOH status even if the lawyers have been at play and the child's exemption goes to the non-custodial parent.
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