Head of Household status

[JRHELGASON]

Taxpayer (wife) and spouse (husband) are not divorced, but have lived apart past 4 years. In Sept, taxpayer when out of town for the weekend asked ex to stay at her house to watch kids. They did not spend any night together. She returned and he left.
Does this disqualify her head of household status?

[dsi]

Did the ex "live" in the household during the last six months of the year?

[JRHELGASON]

Hoh

No, the ex lived in own apartment past 4 years. Stayed only to watch children when
wife went out of town for the weekend

[solomon]

The language in Sec. 7703(b)(3) is "not a member of the household" - he is hardly a member of her household.

[JRHELGASON]

Hoh

One of the tests that allow married living apart claim HOH is spouse did not live in the household during the last six months of the year. I was not sure if that 1 night he stayed there babysitting kids while she was away would not allow her to file HOH.

[Bees Knees]

I remember reading a court case once where husband and wife got together for one night during last six months of year. Court said no to HOH.

Sorry I cannot come up with a cite on it. However, that was a case where they were together in the same house at the same time. Your case is not exactly like that as they never spent the same night together in the same house.

[bertrans]

I remember reading a court case once where husband and wife got together for one night during last six months of year. Court said no to HOH.

Sorry I cannot come up with a cite on it. However, that was a case where they were together in the same house at the same time. Your case is not exactly like that as they never spent the same night together in the same house.

I remember the case,too, and I don't have a cite either. The court (USTC) has interpreted the 'last six months' rule as 'not ANY portion of the last six months'. However, as I recall, the fact that the couple spent the night was construed as 'not living apart for all of the six months'. I agree with Bees Knees.