Hoh

[Questionguy101]

According to Pub 504, for filing as a head of household purpose, you are considered unmarried on the last day of the tax year if you meet 5 tests.

The 3rd test is "Your spouse did not live in your home during the last 6 months of the tax year.".

Looks like if your spouse did not live in your home during the last 6 months, you pass this test. But what about if you did live in your spouse's home for a few days during the last 6 months? Would it make you fail the test?

[solomon]

It would fail the test. There are court cases regarding this test and an overnight nixes HofH status.

[S T]

Agree with Solomon

It will fail, haven't been tested by IRS, but have been tested by California, when the t/p conveniently forgot that the other spouse was in the household. School records, postal addresses, employer records, etc.
Do not go there!

Sandy

[Questionguy101]

I am not sure if I have made myself clear enough.

Suppose John lived in California. His spouse, Mary, lived in Florida.

The rules says "Your spouse did not live in your home during the last 6 months of the tax year". Applying the rule to taxpayer's situation, it would mean "Mary did not live in John's home in California during the last 6 months of the tax year".

That is what happened last year, Mary has not even stepped on the soil of California in 2010. So looks like John passes the test.

My question is what about if John has stayed a few days in Mary's home in Florida during the last six months. Would he fail the test even if Mary did not live in his home in California at all during the last six months?

[Kram BergGold]

Yes, you fail

They can't spend one night together any where. The test is to assist a spouse with children who is abandoned.

[Dusty2004]

Agree with Kram

They can't spend one night together any where. The test is to assist a spouse with children who is abandoned.

If the spend one night together they have failed the test.

Dusty