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Head of Household- Married, Living Separately

Forum|Forum|6 years ago
June 7, 2019
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After reading the information listed below, it appears that I am eligible for file for HOH.

I am legally married, but living separately from my husband. He has physically resided in the home with me for a couple of months and then decided to leave. I meet all the qualifications below. What documentation do I need to have on hand if I decide to file for HOH.

How to file. If you file as head of household, you can use Form 1040. If your taxable income is less than $100,000, you may be able to file Form 1040A. Indicate your choice of this filing status by checking the box on line 4 of either form. Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax.

Considered Unmarried

To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. You are considered unmarried on the last day of the tax year if you meet all the following tests.

You file a separate return. A separate return includes a return claiming married filing separately, single, or head of household filing status.

You paid more than half the cost of keeping up your home for the tax year.

Your spouse did not live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. See Temporary absences , under Qualifying Person, later.

Your home was the main home of your child, stepchild, or foster child for more than half the year. (See Home of qualifying person , under Qualifying Person, later, for rules applying to a child's birth, death, or temporary absence during the year.)

You must be able to claim an exemption for the child. However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described in Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3, or referred to in Support Test for Children of Divorced or Separated Parents (or Parents Who Live Apart) under Qualifying Relative in chapter 3. The general rules for claiming an exemption for a dependent are explained under Exemptions for Dependents in chapter 3.

http://www.irs.gov/publications/p17/ch02.html#en_US_2014_publink1000270844

Best answer by macuser_22

As long as you meet all of those requirements you should be OK. If the IRS questions it for any reason, they will ask for them type of documentation that they want to show that you paid more than 1/2 the total cost of keeping the home for you and your child. I would certainly keep receipts for utilities, and other such receipts, that show that you lived in the home and paid the bills.

macuser_22Answer

Employee

As long as you meet all of those requirements you should be OK. If the IRS questions it for any reason, they will ask for them type of documentation that they want to show that you paid more than 1/2 the total cost of keeping the home for you and your child. I would certainly keep receipts for utilities, and other such receipts, that show that you lived in the home and paid the bills.

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**

M

mrstrong2011Author

Thank you!

Z

Z1724791

I have a question about this. My friends are married and have a child. Mom and dad were living separately for the 2018 year and so dad filed HOH and claimed child. They got back together this year and still are legally married. What advise do you have for this new filing 2020 year? Can they file MFJ or MFS? thanks!