We are submitting this request for guidance on behalf of our daughter.
Our daughter separated from her husband the first week of October 2024, and subsequently formally filed for divorce in November 2024. They lived together from 2005 until they married in 2011. They were married in CA but now live in OH. They were living in the house in OH he purchased shortly after they met in 2005. We believe he refinanced the house after they were married and added her to new mortgage. They have two children ages 6 and 3. After she left with the children, we moved them into a rental house while the divorce process plays out. They have a temporary parenting plan that has them sharing the children on a 50/50 basis. The court has ordered him to pay child support ($510/mo) through the court beginning December 1, 2024, but she did not receive any payments until late January 2025. They share childcare and after-school care expenses on a ratio set by the court of 57% by the father and 43% by the mother. The father carries medical insurance for everyone through his employer's insurance plan. Her annual income is $66,600. Our questions related to her 2024 tax filing are:
The parenting plan has her claiming the youngest child on her taxes the father claims the older child beginning in 2024.
Will she file "married filing separately"?
Does she qualify for any tax credits or "head of household" status?
Should she claim the standard deduction allowance or consider itemizing her deductions?
If it is better for her to itemize here deductions, here are questions related to that approach:
Are her legal fees deductible?
Is she entitled to claim 50% of the 2024 mortgage interest deduction?
Is she entitled to 50% of the 2024 property tax deduction?
Is she entitled to 50% of the 2024 childcare expenses?
Her husband failed to claim income and pay taxes for both of them for a local tax requirement for five years. They are in the process of working out a settlement with the local tax authorities. We assume once an agreement is reached on the amount of local back tax she is responsible for, that amount will be deductible on future tax returns. Correct?
We appreciate any guidance or direction you can offer in her situation and look forward to hearing from you.
