Filing MFJ with an incarcerated spouse

[SNIFFER96]

The client's spouse has been incarcerated for the entire 2018 tax year. Some of the research I found stated that incarceration is considered as being temporarily away from home, and the time the spouse spent incarcerated is treated as if he was living at home.

Can the wife file her tax return with a MFJ status?

[kathyc2]

There is no requirement for legally married couples to live together to file MFJ.

[TAX4US]

I would like to know if being incarcerated is considered a temporarily absence. I know it applies to dependent's but do not know if it applies to adults in this situation.

[spanel]

Does the non incarcerated spouse have a POA for the other?

Chris

[ATSMAN]

In 2016 I filed a return for a client (MFJ). Husband was incarcerated for the full year of 2016. Wife took the 8879 to the prison during one of the visits. I had a cover letter requesting the sheriff to get those tax forms signed by the prisoner under his control. The guard took the papers behind the glass partition and got it signed. Piece of cake.

[TAXNJ]

I would like to know if being incarcerated is considered a temporarily absence. I know it applies to dependent's but do not know if it applies to adults in this situation.

See The TaxBook 3-7

“Married Filing Joint (MFJ)
A taxpayer can file a joint return in 2018 with a spouse if:
• The taxpayer was married at the end of 2018, even if the taxpayer
did not live with the spouse at the end of 2018” …

[TAXNJ]

The client's spouse has been incarcerated for the entire 2018 tax year. Some of the research I found stated that incarceration is considered as being temporarily away from home, and the time the spouse spent incarcerated is treated as if he was living at home.

Can the wife file her tax return with a MFJ status?

Yes (see The Taxbook 3-7). Legal professionals may be available to assist prisoners in getting the signature and/or see reply poster ATSMAN's reply post.

[SNIFFER96]

Cool, thank you for your responses. A POA is in place and a cover letter is in the works. My thoughts have been that our client was married and still maintaining the couple's household, so filing the return with a MFJ status was logical thing to do. I just needed find others that have done the same thing. Again, thank you.

[TAX4US]

Can we take this a bit further. TP has a daughter who lives with girlfriend. Daughter is NOT related to girlfriend. TP is incarcerated full year. tp paid some expenses from his work release program. Would TP get eic for child.I do not see how TP could get cc as he can't meet support test to claim. Child not related to girlfriend and she made 3 time the $ he made. Does this take her out as well. could a multiple support agreement work in this case?

[Lion]

EIC has no support test. The support test for qualifying child is that the child did not pay more than half her own support. Or, are you trying for qualifying relative?

[kathyc2]

Can we take this a bit further. TP has a daughter who lives with girlfriend. Daughter is NOT related to girlfriend. TP is incarcerated full year. tp paid some expenses from his work release program. Would TP get eic for child.I do not see how TP could get cc as he can't meet support test to claim. Child not related to girlfriend and she made 3 time the $ he made. Does this take her out as well. could a multiple support agreement work in this case?

EIC has a lived with more than 6 months requirement. Nothing official, but highly doubtful that the reason child did not live would parent is due to being in jail would fly.

[ATSMAN]

EIC has a lived with more than 6 months requirement. Nothing official, but highly doubtful that the reason child did not live would parent is due to being in jail would fly.

Correct and based on the OP it appears that the incarcerated man's daughter lived with his GF. Now is it in the same home they shared? If yes then I think it meets the residency requirement IMHO