Single or MFS?

[Gary2]

Minor tangent: I can think of three cases where the rules say specifically a child (i.e., not a grandchild or nephew):

1. To be considered unmarried for HoH purposes (this thread)
2. To be a Qualifying Widow
3. To exclude scholarships from the support test

The first is the most confusing one, because it only applies to the "considered unmarried" part, not to the regular HoH qualifying person test. The other two are easy to understand, but also easy to forget.

Any others?

[dyne]

The Internal Revenue Code Section 152 defines a dependent as
meaning:
(1) a qualifying child or
(2) a qualifying relative

The Head of Household section in the Internal Revenue Code refers to the
dependents allowed by above Code Section 152.
So it appears a son or daughter aged 24 or older even though they must be claimed
as a Qualifying Relative and NOT a child can allow HOH status if the other rules are met.

[Questionguy101]

The IRS clearly stipulates if the two parties did not live together during the year then she can be considered single for tax purposes and if she has a dependent than the Head of Household can be implemented, I must say this is basic stuff how in the world this received so many wrong answers is amusing.

LOL, this might be the most funny post I have ever read in this forum. You are so wrong...What you said is just a special situation only for HOH filing status purpose. Nothing more, nothing less.

[taxmom34]

and he/she hasn't come back to say "i was wrong". does part of username signify HRB? maybe needs some experience

[Gary2]

and he/she hasn't come back to say "i was wrong". does part of username signify HRB? maybe needs some experience

Or to take the beginner's class from your truly.

[dtlee]

Minor tangent: I can think of three cases where the rules say specifically a child (i.e., not a grandchild or nephew):

1. To be considered unmarried for HoH purposes (this thread)
2. To be a Qualifying Widow
3. To exclude scholarships from the support testbut the Kiddie Tax is close

The first is the most confusing one, because it only applies to the "considered unmarried" part, not to the regular HoH qualifying person test. The other two are easy to understand, but also easy to forget.

Any others?

I cannot offhand think of any, but the Kiddie Tax is similar in that the taxpayer must have living parents as opposed to having someone who is another relation but simply able to claim the taxpayer as Qualifying Child. Along with that, there is the analogous rule preventing the refundable portion of the American Opportunity Credit.

[Questionguy101]

and he/she hasn't come back to say "i was wrong". does part of username signify HRB? maybe needs some experience

Does that mean if you are married but you also want to stay single, you go to the HRB? *Please Start Laughing Now*

Sorry, can't help it...

[erchess]

Don't poke fun at Block

I could name several very fine Block employees who use this board and contribute greatly. Any outfit could have a newbie with an inflated sense of her or his own knowledge.

[dyne]

Question:
Assume a husband and wife are still married but lived apart for several years.
The husband claims a child as a dependent and Head of Household status since he is CONSIDERED to be unmarried per TheTaxBook page 3-14 and he ITEMIZES. My software does NOT print her social security number or name on his return perhaps suggesting that she is NOT required to itemize assuming she is NOT entitled to Head of Household status. Must she itemize or can she claim the standard deduction assuming she does not qualify for Head of Household tax status? I would appreciate comments.

[BP.]

Question:
Assume a husband and wife are still married but lived apart for several years.
The husband claims a child as a dependent and Head of Household status since he is CONSIDERED to be unmarried per TheTaxBook page 3-14 and he ITEMIZES. My software does NOT print her social security number or name on his return perhaps suggesting that she is NOT required to itemize assuming she is NOT entitled to Head of Household status. Must she itemize or can she claim the standard deduction assuming she does not qualify for Head of Household tax status? I would appreciate comments.

TTB 3-13- Left column - See "MFS -Standard Deduction."

[dyne]

Thank You: BP

[taxmom34]

I didn't mean to make fun of HRB. i worked for them for 16 years and taught the basic course for 8 years, way before the computers were brought in. i wanted to tell that preparer to go back and look at your books but have no idea how HRB teaches their courses any more.
In our office we always had an experienced preparer on every shift, and had at least 4 people working so we could bounce questions off others and discuss various issues that came up. so, i'm a great believer in having someone to talk to which is why i signed up with TTB and this discussion forum. i am retired now , but enjoy reading all your posts every day.

[Gary2]

Does that mean if you are married but you also want to stay single, you go to the HRB? *Please Start Laughing Now*

Sorry, can't help it...

Sure, send them my way. I'd be glad to explain the rules for filing single on the federal and married on the state, as well as doing protective claims for when DOMA is finally struck down. Of course, legal requirements force me to discriminate in favor of same sex married couples, only.

(On a personal, lighter, happier note, I just realized that we can now drive all the way to the in-laws in DE without once going through a statutory divorce.)

[fdhrb1]

Publication 501

Publication 501

Exemptions, Standard Deduction, and Filing Information

Married persons living apart. If you live apart from your spouse and meet certain tests. You may be considered unmarried If this applies to you, you can file as head of household even though you are not divorced or legally separated. If you qualify to file as head of household your standard deduction will be higher. Also, your tax will be lower and you may be able to claim the earned income credit.

[fdhrb1]

Hrb

Oh and by the way HRB stands for Hubert, Roberts and Barns tax service of western MA. We are all EA's, Thats Enrolled Agents for all you CPA's out there. We guarentee our work and are availible all year unlike you guy's locking your door on the 17th. If you taught tax before computers than you may want to revisit the tax code since it has changed in the last 20 or so years.