HOH question

[oceanlovin'ea]

I got a W-2 from a prior client today, a young mother with a small child. She and husband separated in October. He had lost his job and she started working in August. So her income is around $3100.
He has moved to another town. She is going to file on her own.

She had the child with her all year so she can file HOH and claim child. She will get a small Making work pay credit and some EIC and a really small amount of additional CTC.

I am just making sure that I am doing this right. With all the changes in HOH and claiming children, I don't want to mess this one up. Guess it is brain freeze night.

Linda

[S T]

Hoh

To start with - you refer to the h/w separating in October 2009 - for HOH they would have to have NOT lived together for the last 6 months of the year

From Pub 501

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.

You file a separate return (defined earlier under Joint Return After Separate Returns ).

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

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 , later.

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

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 later in Children of divorced or separated parents or parents who live apart under Qualifying Child or in Support Test for Children of Divorced or Separated Parents or Parents Who Live Apart under Qualifying Relative. The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents .

Seems like it would be a married joint or MFS return

Sandy

[FEDUKE404]

No HOH in play

My conclusion is the same as that of S T, and that was even before I read her comment.

Perhaps next year (2010) their choices will be something different from MFJ or MFS.

FE

[oceanlovin'ea]

you are right

I knew that. DUH!!

I knew that I was missing something. I hadn't called her yet because I just had a feeling I forgot something. I need to go take my memory enhancing pills.

Thanks.

Linda

[Gretel]

I knew that. DUH!!

I knew that I was missing something. I hadn't called her yet because I just had a feeling I forgot something. I need to go take my memory enhancing pills.

No, you don't. This is why it is good to ask anyway and everything and your TTB friends are more than happy to help out.

[Davc]

She had the child with her all year so she can file HOH and claim child.

HOH also would require that she pay more than 1/2 of the cost of maintaining the household. Just having the kid doesn't cut it.

[FEDUKE404]

And..

HOH also would require that she pay more than 1/2 of the cost of maintaining the household. Just having the kid doesn't cut it.

....hubby can not have lived with her after June 30th.

(The "separated in October" wording in OP is a bit confusing....)

FE