Estranged spouse now living in duplex -- HoH disqualifier?

[JBP]

A married (but divorcing) client lives in a duplex (unit 2) for which he pays everything for house and kids (who lived with him more than half time). Estranged spouse moved into the rental side (unit 1) with new boyfriend. She paid nothing; both names are still on mortgage/property. Can he claim Head of Household, or is being in 2 separate duplex units at the same address considered living together? They are divorcing and do not feel they are living together.

[Dude]

If she moved out of unit 1 by July 1st and did not move back in for the rest of the year, sure.

[TaxGuyBill]

If an unrelated stranger lived in the other unit, would you consider the unrelated stranger as living with the taxpayer? Or what if they lived in a large apartment complex and they each lived in completely separate apartment? Of course not, they are in a completely different homes.

So if they did not live in the same unit for the last 6 months of the year, they qualify for Head of Household.


As an unrelated side note, the fact that the still-married-to-you spouse lives next door with a boyfriend seems like a rather awkward situation. :-)

[taxmom34]

I agree with taxguybill, two separate apartments of a duplex property

[TaxGuyBill]

I guess "he" would have been a clearer way of phrasing it.

Perhaps it is incorrect, but because Head of Household requires a taxpayer who had dependents, I used "they" referring to the taxpayer with dependents.

[Dude]

A married (but divorcing) client lives in a duplex (unit 2) for which he pays everything for house and kids (who lived with him more than half time)

Seems clear. He can claim HOH, again as long as she moved out of unit 2 by july 1st

[JBP]

Thank you for the responses! Just to clarify, the wife lived elsewhere Jan-Oct, then moved in to the rental unit for Nov-Dec of 2018. But since it is a separate rental unit, I believe the requirement for living apart the last 6 months of the year is still met. He can then claim HoH and kids; she would claim MFS.

I'm on my own for the first time this season -- it sure is reassuring to reach out to you all as a sounding board!

[kathyc2]

Thank you for the responses! Just to clarify, the wife lived elsewhere Jan-Oct, then moved in to the rental unit for Nov-Dec of 2018. But since it is a separate rental unit, I believe the requirement for living apart the last 6 months of the year is still met. He can then claim HoH and kids; she would claim MFS.

I'm on my own for the first time this season -- it sure is reassuring to reach out to you all as a sounding board!

I agree. Since they are still legally married, they also have the option of MFJ. Depending on income levels, this may result in lower overall tax if they are agreeable to filing jointly.

[Toobusy]

Dude, why does she have to move out of Unit 1? They're living in two separate units, so whether she moves or stay has nothing to do with him filing HOH
as long as the children lived with the father over 6 months.

[Dude]

Dude, why does she have to move out of Unit 1? They're living in two separate units, so whether she moves or stay has nothing to do with him filing HOH
as long as the children lived with the father over 6 months.

I meant unit 2 as I said in another reply.

[kathyc2]

I meant unit 2 as I said in another reply.

Doesn't matter if unit 1 or unit 2. A duplex is two separate living units. If instead of a duplex it was a detached house next door would you also say she couldn't live in it for him to claim HOH?

[Dude]

Doesn't matter if unit 1 or unit 2. A duplex is two separate living units. If instead of a duplex it was a detached house next door would you also say she couldn't live in it for him to claim HOH?

Yes it does matter. Without a divorce decree dated before 12/31 If estranged husband was living in unit 2 she cant have resided there with him IN UNIT 2 after July 1st, otherwise HOH is off the table. If she lived in unit 1 that is fine

[taxmom34]

Dude, he lives in unit #2 with his children, he qualifies for HOH. wife lives in unit #1 with her boyfriend , she can either claim MFS or MFJ. poster is only interested in his client who wants to file HH and he can. read the original post

[Dude]

Dude, he lives in unit #2 with his children, he qualifies for HOH. wife lives in unit #1 with her boyfriend , she can either claim MFS or MFJ. poster is only interested in his client who wants to file HH and he can. read the original post

Oh I read it. I did not see mentioned WHEN the estranged spouse moved into unit one. That kinda matters. Then again I never make assumptions when it comes to taxes.