Married couple signed a Property Settlement Agreement in 2007, very amicable. Wife claims HOH for their 2 daughters who lived with her and met dependency tests. Does husband file as MFS or single? There is no court decreed divorce or legal separation. there is only the Property Settlement Agreement worked out with attorneys and agreed to by both parties. TTB page 3-13 "Separate return reporting" says separate returns can include returns claiming MFS, single or HOH filing status. Thanks.
-
-
TTB says the taxpayer can file as single or HOH if the "taxpayer was legally separated, according to state law, under a decree of divorce or separate maintenance."
You would have to check with an attorney in your state to see if a property settlement agreement is the same as a separate maintenance agreement.
There is a separate rule for HOH only that says you can be married without being legally separated and still file as HOH if, among other rules, the couple did not live together during the last six months of the year. That rule does not require a "separate maintenance" agreement to be in place. However, without the “separate maintenance” agreement, the spouse who does not qualify for HOH would have to file MFS.
Comment