HH Status

[TAX]

Client married but her husband is in foreign country for 10 years. Husband does have ssn#. Probably will not come back.

Client has two kids leaving with her in USA. Her income is only $6,000. Both kids in college making small amount.

Can client use HH status?

[JoshinNC]

Read the ruleS for HOH

IRS pub 17

[Koss]

Filing Status

The fact that her husband has an SSN is irrelevant. This can certainly have an impact on whether an MFS return can be filed electronically. But it has no impact on filing status. The fact that he has an SSN tells you nothing about his citizenship or residency.

There are people in the USA with expired visas, who are not legally permitted to work, who have SSNs. And there are people in the USA who are neither US citizens nor resident aliens who also have SSNs. There are people in the USA who have a valid visa, and they do NOT have an SSN. The SSN is meaningless when it comes to filing status.

It can, however, have an impact on EIC. On an MFJ return, the taxpayer, spouse and qualifying child must all have SSNs in order to claim EIC.

On the fact pattern in the original post, it may not matter that the husband has an SSN.

The client has been living apart from her spouse for the last six months of the year--and much more than that.

If she has a qualifying child, and she has paid more than half the cost of keeping up the home, then she appears to qualify for HOH status and EIC.

Whether she has paid more than half the cost of keeping up the home is questionable if her income is only $6000. But it is possible.

If she does not have a qualifying child, then the entire question is moot.

Because she is legally married, she must use MFS, or if she qualifies, HOH. She can't use Single. So in order to get EIC, she would have to qualify for HOH.

If you take EIC out of the equation, then there is no benefit for her to use HOH.

With only $6000 in income, she can file MFS and have no tax liability.

The fact that the husband is in a foreign country and has an SSN is irrelevant. He could be living across the street, with or without an SSN. He wasn't living with her.

The key issue is whether she paid more than half the cost of keeping up the home, and whether she has a qualifying child.

BMK

[TAX]

The key issue is whether she paid more than half the cost of keeping up the home, and whether she has a qualifying child.

BMK[/QUOTE]

Thank you!

Excellent response. Also, I appreciate the fact that you took time, especially during tax season, to explain.

[TAX]

IRS pub 17

I can answer ALL posts like you did!! Go to IRS.gov, Pub 17, pub 1 etc.

Thank you for 1 minute of your time!

[JoshinNC]

No problem!

I can answer ALL posts like you did!! Go to IRS.gov, Pub 17, pub 1 etc.

Thank you for 1 minute of your time!

My dad told me a long time ago, "if you expend the effort to go find an answer you'll remember it for a long time, if I give you the answer you'll be back tomorrow for another one".

[luke]

words

words to live by Josh!

[taxmom34]

my first year working for HRB i was working with a fellow preparer who became my mentor. when i would ask her a question, she would come over to my desk and say, "lets look that up in pub 17" then she would tell me that "you don't have to remember everything about taxes, it's all in knowing where to look it up. i learned a lot from her.

[TAX]

I did look up at different places before I asked for help. Do I have to tell "someone" that I looked up in different resources and name them and then ask question?

How can one assume that I did not look up?!!! One should never assume anything until they know for facts.

Any way thanks to lot of people, like Koss, who helped me in past and are continuing to help. This board is great for beginners as well as for advance preparers.

Thanks!

[JoshinNC]

I didn't say that

Your question was one that could be answered simply by using the flowcharts in TTB or the Pub. That was my only comment.

[taxea]

My dad told me a long time ago, "if you expend the effort to go find an answer you'll remember it for a long time, if I give you the answer you'll be back tomorrow for another one".

Thanks Josh...your dad is a smart man....I totally agree and would add if you can't find it or don't understand it thats the time to come to me.