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Head of Household

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    Head of Household

    Taxpayer live with her son in the US. Last year (2010) in November, she went back to her home country (in Asia) to marry the father of their son. (They were not married before).

    According to the Head of Household requirements, taxpayer is considered 'married' if her spouse did not live in her home during the last 6 months of the tax year. Since her home is in the US and her spouse has never been to the US, she is considered 'unmarried' because her husband has not lived in her home in the US during the last 6 months of 2010.

    Does anyone agree or disagree?

    #2
    Disagree

    Se TTB page 3-14. The first bullett under Married individuals filing as separate. The way I read it they can't have lived together period.

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