Head of Household

[taxmcp]

Can a married couple filing separately both file head of household if they did not live together and have separate households?

[New York Enrolled Agent]

Can a married couple filing separately both file head of household if they did not live together and have separate households?

Do they satisfy the conditions in §7703?

(b)Certain married individuals living apart

For purposes of those provisions of this title which refer to this subsection, if—

(1)an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child (within the meaning of section 152(f)(1)) with respect to whom such individual is entitled to a deduction for the taxable year under section 151 (or would be so entitled but for section 152(e)),

(2)such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and

(3)during the last 6 months of the taxable year, such individual’s spouse is not a member of such household,
such individual shall not be considered as married.

[Lion]

Also, consider your conflict of interest in advising both spouses!

[Lee Welter]

Yes a married couple can both file Head of Household as if they were not married on Dec 31, if they did NOT live together. At least one child had to live MORE than half the year at each parent's address. No splitting kids in half. And of course, each provided more than half of the support of the household.