Announcement

Collapse
No announcement yet.

MFS with husband gone

Collapse
X
Collapse
 
  • Page of 1
  • Filter
  • Time
  • Show
Clear All
new posts
Previous template Next
    #1

    MFS with husband gone

    New client hasn't filed since 2005...... husband was totally in charge and had personal problems culimnating in a breakdown last April. She never expects to see him again.

    Even though her withholding on W-2's totalling about $30k a year is minimal, she is actualy in pretty good shape filing MFS with both kids as her dependants. In 2009 it looks like she qualifies as HOH and is in great shape thanks to the EIC.

    Do I have an issue claiming both of the kids? She clearly supported them all these years while husband was spending every dime he had on other things.

    Any other issues???
    Tags: None
    #2
    Kids

    What matters for claiming the kids as dependents is did they live with her and did kids pay more than half their own support. Sounds like that's true. And, as long as husband didn't live with her the last half of the year, HOH will work, too. This all assumes that all the other tests you didn't mention are covered, you know, the kid not filing jointly and stuff.

    Comment

      #3
      Hoh

      Agree with both of you. If husband gone since April 2009 and she otherwise qualifies, her status is HOH for 2009.

      For dependency, the kids could NOT have provided over 1/2 their own support. I think RitaL meant to say that.
      If you loan someone $20 and never see them again, it was probably worth it.

      Comment

        #4
        Yeah

        Yeah, was trying to ask it as a question: Did kids pay more than half their own support? as the deal breaker. If the kids didn't and hubby flew the coop and you checked out the other qualifiers, your client should be good with HOH and claiming the kids.

        Comment

          #5
          Kids are way young.... no issue with whether they supported themselves.

          My concern was 2006 thru 2008 when husband lived with them. I'm pretty sure he hasn't filed returns but when filing MFS who get the kids??

          Comment

            #6
            The rules are actually

            pretty clear in this area. If there is a MFS return and the taxpayers did not live together the kids belong to the parent that had the kids the most nights during the year. They are the custodial parent by definition and fact. So if he was not with the kids at all the past nine months she is definitely the custodial parent.

            RitaB is right, If you are talking about filing prior year returns. I did not catch that at first. My bad.
            Last edited by AJsTax; 03-14-2010, 09:59 AM. Reason: add comment
            AJ, EA

            Comment

              #7
              Either one

              Originally posted by LCP View Post
              My concern was 2006 thru 2008 when husband lived with them. I'm pretty sure he hasn't filed returns but when filing MFS who get the kids??
              The kids would be qualifying children of both parents. If both parents claim them, IRS would allow the deduction for the parent with the highest AGI. If husband doesn't file at all, you won't have an issue. Of course, he may file later... I would take the exemptions on the wife's return and just let her know what may happen down the road if his AGI is higher.

              http://taxes.about.com/od/dependents/a/Dependents_2.htm
              Last edited by RitaB; 03-14-2010, 09:04 AM.
              If you loan someone $20 and never see them again, it was probably worth it.

              Comment

                #8
                Just in case he filed MFJ and signed the return for her without her knowledge I would first get a POA from her and then call IRS to determine whether a MFJ was filed for the back years. If it was it is not a legal return. The IRS will advise how to proceed from there.
                Believe nothing you have not personally researched and verified.

                Comment

                Previous template Next

                Disclaimer

                Collapse

                This message board allows participants to freely exchange ideas and opinions on areas concerning taxes. The comments posted are the opinions of participants and not that of Tax Materials, Inc. We make no claim as to the accuracy of the information and will not be held liable for any damages caused by using such information. Tax Materials, Inc. reserves the right to delete or modify inappropriate postings.

                Working...
                X