Considered as unmarried

[AccTaxMan]

Please share your opinion.

Statue IRC Sec.7703(b)(3) says "...(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household, such individual shall not be considered as married."

In 2010, husband maintained a household. Wife maintained another household. If husband has not stayed at the wife's household at all during the last 6 months of the taxable year, wife shall not be considered as married.

Is my interpretation correct?

[ToledoEd]

Assuming that she has minor children that she supported for more than half the year, yes.

Also assuming that she did not stay at husbands home during the last six months of the year.

[Larmil]

Please share your opinion.

Statue IRC Sec.7703(b)(3) says "...(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household, such individual shall not be considered as married."

In 2010, husband maintained a household. Wife maintained another household. If husband has not stayed at the wife's household at all during the last 6 months of the taxable year, wife shall not be considered as married.

Is my interpretation correct?

If she maintains a household in which in which one or more children are present.

[AccTaxMan]

Assuming that she has minor children that she supported for more than half the year, yes.

Also assuming that she did not stay at husbands home during the last six months of the year.

Thank you for your opinion.

Does whether she has stayed at her husband's household or not even matter?

The statue says "(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household, such individual shall not be considered as married."

If we read the whole IRC Sec 7703, it is obvious that "such household" refers to the wife's household in this case. And then it goes on to say if such individual's spouse (the husband) is not a member of her household, she shall not be considered as married.

[Dusty2004]

Thank you for your opinion.

Does whether she has stayed at her husband's household or not even matter?

The statue says "(3) during the last 6 months of the taxable year, such individual's spouse is not a member of such household, such individual shall not be considered as married."

If we read the whole IRC Sec 7703, it is obvious that "such household" refers to the wife's household in this case. And then it goes on to say if such individual's spouse (the husband) is not a member of her household, she shall not be considered as married.

It does matter if she stayed at her husband's house one night or even if they stayed in a motel together. It says lived apart for the last 6 months of the year. If they stayed together one night did they live apart for the last 6 months?

Dusty

[AccTaxMan]

Once again, thank you for your input.

My interpretation is that the heading "Certain married individuals living apart" is talking in general terms that the two spouses maintain their own separate household.

And then when it goes into detail in (b)(3), it specifically says "during the last 6 months of the taxable year, such individual's spouse (the husband) is not a member of such household (wife's household), such individual (the wife) shall not be considered as married."

That's why I have question whether the wife has stayed in the husband's household or not even matter at all.

[Larmil]

Once again, thank you for your input.

But, I didn't see they say "lived apart" anywhere in IRC Sec.7703. All it has said is "...such individual's spouse is not a member of such household (wife's household)...".

That's the way I read the statute also. Although "lived apart" might be in "sense of Congress" somewhere.

[AccTaxMan]

That's the way I read the statute also. Although "lived apart" might be in "sense of Congress" somewhere.

That's the way I read it too. In order for the wife to be considered unmarried, the requirement in the statute is that the husband couldn't have stayed in the wife's household in the last 6 months. It has not stated at all that the wife couldn't have stayed in the husband's household.

[Dusty2004]

Looking at PUB 17

Once again, thank you for your input.

My interpretation is that the heading "Certain married individuals living apart" is talking in general terms that the two spouses maintain their own separate household.

And then when it goes into detail in (b)(3), it specifically says "during the last 6 months of the taxable year, such individual's spouse (the husband) is not a member of such household (wife's household), such individual (the wife) shall not be considered as married."

That's why I have question whether the wife has stayed in the husband's household or not even matter at all.

I don't have access to all my research information so I looked at PUB 17 and I was wrong about 1 thing - as long as the spouse does not stay 1 night in the taxpayers home then they can file Head of Household. If the spouse stays one night then no Head of Household.

Dusty

[AccTaxMan]

I don't have access to all my research information so I looked at PUB 17 and I was wrong about 1 thing - as long as the spouse does not stay 1 night in the taxpayers home then they can file Head of Household. If the spouse stays one night then no Head of Household.

Dusty

IRC Sec.7703 states the same too. For the taxpayer to be considered unmarried, all it matters is whether the spouse has stayed in the taxpayer's household or not during the last 6 months of the tax year.

[BOB W]

Do you realize that this ONLY has to deal with having a child in the household for HOH. The non-child household must file MFS.

[AccTaxMan]

Do you realize that this ONLY has to deal with having a child in the household for HOH. The non-child household must file MFS.

Thank you for the reminder.

Yes, in this case, the taxpayer does have children living with her in her household.

I focus on discussing Sec.7703(b)(3) only because that's what I want to make clear about specifically.