Client married in December, 2006. In past years, client filed HOH and claimed qualifying child. She wishes to file HOH again for 2006 and spouse is in agreement. Can the client file HOH or must the client file MFJ since she was married as of 12/31/2006.
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-
Must file
MFJ or MFS. -
Not HOH
A person who is legally married as of 12/31/06 cannot use HoH unless...
she was not living with her spouse at any time during the last six months of 2006, and
meets several other requirements as well.
Burton M. KossBurton M. Koss
koss@usakoss.net
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The map is not the territory...
and the instruction book is not the process.Comment
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