Preparing Form 1040 (2016) for Wife - Incomplete Information

[Forensicacctnt]

The husband and wife are separated as of December 31, 2016. The wife has attempted numerous times to obtain tax information from the husband so I can prepare her return. She has given me some information (e.g. deductions, dividend, interest income) but the husband will not give her the rest of the information. She has tried numerous times and with the help of her attorney. How do I handle this situation? Also, can she obtain from the IRS copies of W-2's and 1099's for her husband and herself?

Thanks for any assistance.

[Lion]

MFS.

And, she can obtain copies of only her documents.

[FEDUKE404]

No access to separated husband records

Agree on the MFS.

She has no standing for obtaining any tax information that is not "hers," to include IRS records for her husband.

Being the end of September, she certainly has had plenty of time to request documents such as W2s and 1099s. If there were joint accounts, those records should be available to her.

Otherwise you do the best you can to file a 2016 return with what information you do have.

Things could get quite messy if the husband filed as HOH or even MFJ. All kinds of crazy tax things occur when MFS enters, and the husband may have made an end run.

Otherwise. . .let the lawyers fight it all out!!

FE

[Kram BergGold]

Don't see the problem

The only info you need to know is did the husband itemize. If he did your client has to unless she is H of H. If he did not then she does whatever is best for her. Then if she itemizes he has to as well. As for income, she reports hers. His is irrelevant. If there are dependents, any she claims that he has claimed will cause the efiled return to be rejected so this is just a pain not a problem.

[TaxGuyBill]

Is this a Community Property State, and you need to report 1/2 of the husband's income on the wife's tax return?

[Forensicacctnt]

North Carolina is not a community property state.

[Forensicacctnt]

The only info you need to know is did the husband itemize. If he did your client has to unless she is H of H. If he did not then she does whatever is best for her. Then if she itemizes he has to as well. As for income, she reports hers. His is irrelevant. If there are dependents, any she claims that he has claimed will cause the efiled return to be rejected so this is just a pain not a problem.

Thanks for the information. If the estranged husband has not filed a 2016 tax return, then she will go forward filing a return, correct?

[Lion]

She will file a return whether or not he filed a return.

It would be helpful to know if he itemized, claimed certain deduction/exemptions, but if he's not cooperating then don't wait for his information.

[FEDUKE404]

File MFS as best you can

She will file a return whether or not he filed a return.

It would be helpful to know if he itemized, claimed certain deduction/exemptions, but if he's not cooperating then don't wait for his information.

My money is on husband already filed using (in decreasing order) S, HOH, MFJ.

Facts stated here support MFS for wife, so things could get interesting re the above when her return shows required name/SSN of spouse. Also it's, so far, unclear as to whether any dependents are involved.

Also curious, other than from her W2s, what proof of other deductions she might have in hand at this time.

I would strongly suggest you efile her return, as that might give you a quick feed-back of what might have already gone on with tax return of spouse.

FE