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Head of Household Again

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    #1

    Head of Household Again

    I'm thinking out loud:

    Couple separated in November 2007. Ex-Husband provided more than ½ cost of home January thru November.

    Children stayed w/ Mom in December after Dad moved out. Dad wants to file HofH no dependents.

    Since both parents have children more than 6 months do the tie breaker rules come into play in determining who can file HofH?

    Or would this not be an option for Dad because Mom had the children for the greater portion of the year therefore Dad actually does not have qualifying children(only Mom does)?

    Have no idea what Mom is filing, I only know that Dad had highest AGI. And if Dad can file HofH Mom can't take the exemptions.

    I'm thinking Dad is Single whether he likes it or not. What do you think?
    Last edited by Jesse; 02-27-2008, 04:09 PM.
    http://www.viagrabelgiquefr.com/
    Tags: None
    #2
    Both MFS

    If the divorce is not final they are MFS. Complete absence from the home the last six months of the year is required for the custodial parent to be HOH. No way to be HOH without providing a home for the child.
    In other words, a democratic government is the only one in which those who vote for a tax can escape the obligation to pay it.
    Alexis de Tocqueville

    Comment

      #3
      Hoh

      Dad wants to file HH with no dependents???

      He must have dependents to file HH.

      If he has no dependents, he's either single or MFS.
      "I am proud to pay taxes in the United States. The only thing is I could be just as proud for half the money." Arthur Godfrey

      Comment

        #4
        Originally posted by DaveO View Post
        If the divorce is not final they are MFS. Complete absence from the home the last six months of the year is required for the custodial parent to be HOH. No way to be HOH without providing a home for the child.
        Agree with DaveO- two MFS's. Doesn't look like anyone's qualifying for HOH or Single.

        Comment

          #5
          Not single

          Originally posted by Possi View Post
          Dad wants to file HH with no dependents???

          He must have dependents to file HH.

          If he has no dependents, he's either single or MFS.
          Actually, it appears that single is not an option, just MFS or MFJ.

          LT
          Only in government or politics is a "cut in spending" really an increase. It's just not as much of an increase as they wanted it to be, therefore a "cut".

          Comment

            #6
            Sorry - let me clarify - this is a really weird situation and this couple has been divorced for two years but they still lived together. So neither one is Married but possibly both single?

            You can file H of H w/out taking the dependent exemption if you have a qualifying child which is what I'm trying to determine.

            Qualifying child for just Mom.
            Qualifying child for Mom and Dad w/ tiebreaker rules.
            http://www.viagrabelgiquefr.com/

            Comment

              #7
              Veritas did you delete your post?
              http://www.viagrabelgiquefr.com/

              Comment

                #8
                I did

                Your question is two part I believe

                Can I use dependent for HOH for father? Which is yes.


                Can I use the the dependent on the mom's return for everything else? I'm not sure. Normal divorce rules would permit it but that would be with them living apart.

                Comment

                  #9
                  Well, I think it's going to depend really.

                  You'll either be qualifying father under the special test for qualifying child of more than one person, or the rule for divorced/separated parents.

                  If you do the former, the one who they choose to treat the child as qualifying child gets all tax benefits for claiming the child and the other one gets none. (Pub. 17 page 28.)

                  If you choose the second option, you're subject to rules for divorced and separated parents. In this case custodial parent is going to be defined as the person with whom the child lived the longer portion of the year with, which gives HOH to the mother.

                  If you were to somehow say that the father was the custodial parent the mother wouldn't get to claim child for HOH, child and dependent care credit, or EIC. (Pub. 17 page 29.)

                  Comment

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