Filing Status Question

[New York Enrolled Agent]

The wife has the signed legal separation signed by the judge Feb 2010,

We now know she is single.

Unless I miss something staring me in the face, I believe therefore, you can use HOH. The requirement about "no living for the last six months" is found in the second part of §7703. But that part is only for married people who are considered unmarried. Under §7703(a) your taxpayer is NOT married.

§2(b) where HOH is defined requires only that the taxpayer not be married (you've got that by virtue of the judge), have a dependent such as your q.c. and maintain the household.

Let's suppose she was divorced and the ex-husband stayed there (assuming a good relationship) a few days to see the child. Would you disqualify her from HOH then?? Probably not - so why now?

[ChEAr$]

So the question now is, does she qualify for HOH by virtue of having paid more than half the household expenses?

HMMMM?????

[S T]

Filing Status

Good point Harlan, not sure if she would qualify paying half of the household expenses up to when spouse moved out July , 2010.

Thanks everyone, this has been a challenge to arrive at correct filing status, HOH - would be a NO given all of the facts.

Sandy