HOH Status

[Burke]

Here is one I have not dealt with before. TP died middle of Oct. HOH for a married person considered unmarried, says "TP lived apart from his spouse for the last six months of the year."
Doesn't look like MFJ is an option. Paid over 1/2 of cost of keeping up home during the year, and was main home of TP's child for more than half of 2010. TTB 3-14. Does the death affect the "last six months of the year" provision? They sure were apart, part of the time it was in a cemetery.

[oceanlovin'ea]

Why would MFJ not be an option? If they were married when he died, they would be MFJ. Next year she would be QW.

Linda, EA

[Koss]

Joint Return

Why would MFJ not be an option? If they were married when he died, they would be MFJ. Next year she would be QW.

Linda, EA

Sounds like the surviving spouse will not agree to file a joint return. They were living apart, remember?

BMK

[Koss]

HOH Status

HOH sounds good to me. Almost sounds like a dependent that was born or died during the year., i.e., considered to have lived with you for the entire year. I know it's not the same. But the concept is similar.

If they lived apart for the entire year from January 1 until the date of death, then I think you're in the clear. One could argue that it's a short tax year, which ended on the date of death. But they still lived apart during the last six months of that short tax year.

Or you could argue that on a short tax year, the six-month period gets prorated. But you'll still have the same outcome.

BMK

[erchess]

Seems to me

that he was apart the last six months but he wasn't living apart the whole six months because he died. I hate to think that would hurt taxwise but it might. Why don't you PM one of the super smart people here like NYEA or Bees?

OK when I started to write I was going to be the first response. I guess I'm slow lol. Anyway I agree with Koss and his short tax year argument and as far as I am concerned you have a good answer.

[Burke]

Sounds like the surviving spouse will not agree to file a joint return. They were living apart, remember?BMK

Exactly right. Deceased's executor was another family member, and just cannot work it out.