Mfs

[pmedders]

Have a client that lived off and on with boyfriend in 2005. In 2004, she had a baby that belongs to boyfriend. When she was not living with boyfriend, she and baby lived with her mother. They got married in the latter half of 2005 and lived together the last three months of 2005. They have separated in 2006 and boyfriend is not being very nice to client (so says the client). Husband advised estranged wife that he filed a return filing as HOH claims baby and itemized claiming all the mortgage interest on the house they purchased together. He won't give her any information, ie, his W-2, 1098, etc. to file MFS.

My take on it is that she files MFS claiming child because she truly had child a larger portion of 2005 than boyfriend/husband and just claim her income. I advised her to call the mortgage company to obtain copy of 1098 and claim half the interest on house and real estate taxes. Should I attach a letter of explanation as to why she has no income from husband?

Does it sound like I have it covered or would you recommend handling another way.

Thanks!

[pmedders]

MFS in California

Forgot to mention, client lives in California, a community state.

[jainen]

make him even less nice

She can ignore community property rules on his income, because he won't cooperate. But she should give him an accounting of her own income while they lived together, and be sure to allocate half to him. When the child shows up on both returns he will get an audit letter that will make him even less nice.

[Gary]

No HOH

If they lived together the last three months of 2005, neither can file HOH.

Gary