Divorce situation

[TAX]

My Client (Husband) was in a divorce proceedings in 2003. They have one daughter - lives with wife.

Finally he got divorced in June of 2006

(1) Tax returned was filed as MFS for 2003 & 2004

(2) Should return for 2004 & 2005 be field as MFS or single? I think 2006 should be single as they were divorced in June 2006

(3) They own joint house. Wife pays mortgage interest. My client took 1/2 deduction for mortgage interest and property tax for 2003, 2004, & 2005. Does it sound right?
I think he can get these deductions as they were not divorced until June 2006
In 2006, he should not get any deduction for these expenses.

(4) When Alimony and child support issue arises? (only after official divorce?)

Thanks!

[taxmandan]

Divorce

(1) Tax returned was filed as MFS for 2003 & 2004

(2) Should return for 2004 & 2005 be field as MFS or single? I think 2006 should be single as they were divorced in June 2006

His only choices for 04 & 05 are MFJ or MFS, no single or HOH. 06 would be single.

(3) They own joint house. Wife pays mortgage interest. My client took 1/2 deduction for mortgage interest and property tax for 2003, 2004, & 2005. Does it sound right?

He can only deduct interest that he paid, if wife paid it, she gets all of the deduction. Unless they file MFJ of course.

I think he can get these deductions as they were not divorced until June 2006.

Not if he didn't pay them.

In 2006, he should not get any deduction for these expenses.

(4) When Alimony and child support issue arises? (only after official divorce?)
Thanks!