Married Filing Joint amend to HOH

[Kurly]

Taxpayer and spouse filed 2014 as Married Filing Joint. Divorced July 8 2014. Came to me to amend their returns. I am thinking I amend the taxpayers to HOH return, to reflect only his information. First column original MFJ information second column spouse information third column correct info as HOH. Do I file spouse's return as a new 1040 as HOH only her information? If so how do I handle the original refund on both returns. Any other info would be appreciated.

Thanks Much

Kurly

[ATSMAN]

Be Careful.

Taxpayer and spouse filed 2014 as Married Filing Joint. Divorced July 8 2014. Came to me to amend their returns. I am thinking I amend the taxpayers to HOH return, to reflect only his information. First column original MFJ information second column spouse information third column correct info as HOH. Do I file spouse's return as a new 1040 as HOH only her information? If so how do I handle the original refund on both returns. Any other info would be appreciated.

Thanks Much

Kurly

Any dependent kids? Who has custody? Who is claiming the exemption?

Also you may have a conflict of interest if you are doing both the ex-spouses returns, absent a written waiver.

To be considered unmarried on the last day of 2014, do these tests:

You file a separate return.
You paid more than half the cost of keeping up your home for 2014.
Your spouse didn't live in your home during the last six months of 2014.
Your home was the main home for more than half the year for your children

You must be able to claim an exemption for the child. However, you meet this test if you can't claim the exemption only because the noncustodial parent can claim the child.

[AZUKHiker]

Provide Proof Of Divorce

Agree with your approach but I would submit proof of the divorce with the amended return. Normally you can't go from Joint to HOH so the IRS are going to ask the question anyway. If you do the spouses return, yes a new return but include a covering letter explaining why the return is being filed.

Secondly if they are in a community property state there may be community property income such as wages to allocate between them for the period January to the date of the divorce.

Also agree with ATSMAN watch for conflict of interest and also that they qualify for HOH filing status.

[Lion]

When did one of the spouses move out?

[DonPriebe]

...

To be considered unmarried on the last day of 2014, do these tests:

You file a separate return.
You paid more than half the cost of keeping up your home for 2014.
Your spouse didn't live in your home during the last six months of 2014.
Your home was the main home for more than half the year for your children

You must be able to claim an exemption for the child. However, you meet this test if you can't claim the exemption only because the noncustodial parent can claim the child.

But the HOH does not have to be "CONSIRED" unmarried; they were divorced in July and so are "ACTUALLY" unmarried

[FEDUKE404]

Facts still not provided

Am I missing something here (after rereading the thread several times)?

There is (so far) no mention of any qualifying children etc that would be necessary to even consider a legitimate HOH filing status.

Absent that, and with a July 2014 *divorce* in place, both H/W must file as single and neither can claim HOH unless H/W meet additional IRS rules to qualify as such. As mentioned earlier by DonPriebe, there is no "consideration" issue in play. And, depending upon when the happy couple last lived together, and the facts related to any dependent(s), there is a darn good possibility that neither of them potentially qualifies for HOH status during 2014.

Whoever filed a MFJ 2014 tax return for the couple did so in error.

The community property issue is a different animal. Thank goodness I reside east of the Mississippi.

FE

[Kurly]

MFJ to HOH Dependents

There are 3 children, the twins age 10 live with mother in West Jordan Utah, The other girl age 12 lives with father in Syracuse Utah. Father and daughter moved out of home in November 2013
Thanks

Kurly

Am I missing something here (after rereading the thread several times)?

There is (so far) no mention of any qualifying children etc that would be necessary to even consider a legitimate HOH filing status.

Absent that, and with a July 2014 *divorce* in place, both H/W must file as single and neither can claim HOH unless H/W meet additional IRS rules to qualify as such. As mentioned earlier by DonPriebe, there is no "consideration" issue in play. And, depending upon when the happy couple last lived together, and the facts related to any dependent(s), there is a darn good possibility that neither of them potentially qualifies for HOH status during 2014.

Whoever filed a MFJ 2014 tax return for the couple did so in error.

The community property issue is a different animal. Thank goodness I reside east of the Mississippi.

FE