HOH filing status

[FRAZZLED]

spouse is in prison and has been for over a year. Can other spouse file HOH? She has a child in the home.

[RitaB]

Well, I skimmed it

spouse is in prison and has been for over a year. Can other spouse file HOH? She has a child in the home.

If the jailbird I mean husband is reasonably expected to return to the home after a "short" incarceration, I think no. And, I don't know what short is, but if he's sentenced for several years or something, I don't think that would not be a temporary absence. I hope this helps, sorry I know this is not authoritative. Someone will chime in and help, I'm sure.

http://www.irs.gov/publications/p17/ch02.html#en_US_2014_publink1000270844

http://community.hrblock.com/t5/All-Things-Tax/Filing-head-of-household/td-p/5653#.VQGmUWd0ycM

[Toobusy]

Yes, she can file HOH if the spouse has not lived in the home for over 6 months. This information is contained in IRS Instruction Booklet, and Publication 17.

[Gretel]

Yes, she can file HOH if the spouse has not lived in the home for over 6 months. This information is contained in IRS Instruction Booklet, and Publication 17.

...but temporary absences don't count. I am with Rita and just like her do not know how long temporary is in this case.

[kathyc2]

If spouse has been in prison, would he have any income? MFJ is more beneficial than HOH.

[Toobusy]

...but temporary absences don't count. I am with Rita and just like her do not know how long temporary is in this case.

He has been in jail over a year does not count for "temporary absences". Besides, in IRS instructions booklet, under the heading of Head of Household - Exceptions to time lived with you. An Incarceration Adult is NOT mentioned under Special Circumstances for time away from home. The incarceration that is mentioned is: "Detention in a juvenile facility" that is because you can file HOH when a child is in juvenile facility. I worked in corrections, and I know an adult who has been incarceration for over a year is not considered as living in the home for tax filing puposes.

[tpnl]

TTB page 3-12

Married individuals can be considered unmarried if they lived apart for the last six months of the year. Temporary absence, I don't know if prison is considered temporary. I would ask how long is the spouse going to be there. I suppose one could consider 25 years temporary.

Someone else pointed out that MFJ might be better.

[Bob McCoy]

Married individuals can be considered unmarried if they lived apart for the last six months of the year. Temporary absence, I don't know if prison is considered temporary. I would ask how long is the spouse going to be there. I suppose one could consider 25 years temporary.

Someone else pointed out that MFJ might be better.

I called the IRS with a similar situation. Took them quite awhile to come up with an answer, they didn't have the information readily available. While I was on hold I found somewhere that talked about short term incarceration as being a temporary absence. However it never defined short term. In the case of the clients situation the person in question was in for less than a year so I went with short term and The IRS ended up agreeing and hadn't heard back.