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Can my wife and I both claim Head of Household?

Stuckbutter — Thu, 06 Jun 2019 15:16:04 GMT

As I've only heard conflicting answers to this question from a multitude tax of professionals, I want to clarify one more time:

I have been married since 2017. My wife and I DO NOT live together, nor have we ever. We do not share children or finances, and we both have children of our own, in which we can claim as dependents. Can we both claim HoH, because of these factors? The IRS publication appears to consider you unmarried as of December 31st, if these factors are met. The Intuit site here also has the same guidelines. This is somewhat of an unorthodox situation, so I would love clarification. Thank you in advance!

If you have not lived in the same household for the last...

DoninGA — Thu, 06 Jun 2019 15:16:06 GMT

If you have not lived in the same household for the last six months of the year then for tax purposes you would be considered Unmarried. If you both maintain separate households, both provide over one-half the cost to maintain each household and each have a qualifying person as a dependent (your child). Then you both could have Head of Household filing status.

Did you spend at least one night together during the latt...

SweetieJean — Thu, 06 Jun 2019 15:16:07 GMT

Did you spend at least one night together during the latter half of 2017?

The IRS publications say "Your spouse didn't live in your...

macuser_22 — Thu, 06 Jun 2019 15:16:08 GMT

The IRS publications say "Your spouse didn't live in your home during the last 6 months of the tax year.".   It depends on how "live" is interpreted.  Usually that means more than an occasional visit, like when going on vacation, you stay in a hotel, you don't live there.

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.

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

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

   3) Your spouse didn't 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.

  4)  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.)

   5) You must be able to claim an exemption for the child. However, you meet this test if you can’t 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.

<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p17#en_US_2017_publink1000170797">https://www.irs.gov/publications/p17#en_US_2017_publink1000170797</a>

We don’t live together. Never have.

Stuckbutter — Thu, 06 Jun 2019 15:16:09 GMT

We don’t live together. Never have.

My reading of the law (and I am not a lawyer) Is your spo...

macuser_22 — Thu, 06 Jun 2019 15:16:11 GMT

My reading of the law (and I am not a lawyer) Is your spouse cannot be a "member of your household" during the last 6 months of the tax year. To me, being a member of a household is much more involved than just a short stay.
I think you are on safe grounds.

The actual tax code put it this way:
<a rel="nofollow" target="_blank" href="https://www.law.cornell.edu/uscode/text/26/7703">https://www.law.cornell.edu/uscode/text/26/7703</a>

(b) Certain married individuals living apartFor purposes of those provisions of this title which refer to this subsection, if—

(1) an individual who is married (within the meaning of subsection (a)) and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child (within the meaning of section 152(f)(1)) with respect to whom such individual is entitled to a deduction for the taxable year under section 151 (or would be so entitled but for section 152(e)),

(2) such individual furnishes over one-half of the cost of maintaining such household during the taxable year, and

(3) during the last 6 months of the taxable year, such individual’s spouse is not a member of such household,
such individual shall not be considered as married.

I tend to agree, although I've seen a couple of Tax Court...

SweetieJean — Thu, 06 Jun 2019 15:16:13 GMT

I tend to agree, although I've seen a couple of Tax Court cases that say otherwise.

References? I would like to read them.

macuser_22 — Thu, 06 Jun 2019 15:16:14 GMT

References? I would like to read them.

One thing I don't see mentioned is why don't you file Joi...

VolvoGirl — Thu, 06 Jun 2019 15:16:16 GMT

One thing I don't see mentioned is why don't you file Joint? You can file Joint federal and separate state returns (if you live in different states). Joint might even be better than Head of Household.

Good point!

SweetieJean — Thu, 06 Jun 2019 15:16:17 GMT

Good point!

Also see: https://www.thebalance.com/community-property-rules-for-federal-income-tax-returns-3192849">https://www.thebalance.com/community-property-rules-for-federal-income-tax-returns-3192849</a>

https://www.accountingweb.com/tax/irs/when-should-married...

SweetieJean — Thu, 06 Jun 2019 15:16:23 GMT

https://www.accountingweb.com/tax/irs/when-should-married-couples-check-married-filing-separately

and see these answers by TT Tax Pros:
SweetieJean — Thu, 06 Jun 2019 15:16:24 GMT
and see these answers by TT Tax Pros:
<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/2971035-in-2015-i-got-married-on-decemeber-15-2015-now-i-have-never-lived-with-my-husband-in-2015-and-it-is-saying-that-it-is-impossible-can-someone-please-help-me">https://ttlc.intuit.com/questions/2971035-in-2015-i-got-married-on-decemeber-15-2015-now-i-have-never-lived-with-my-husband-in-2015-and-it-is-saying-that-it-is-impossible-can-someone-please-help-me</a>

I see nothing in the tax law that says "one night" the ta...

macuser_22 — Thu, 06 Jun 2019 15:16:26 GMT

I see nothing in the tax law that says "one night" the tax law says a "member of household". A temporary guest is not a member of a household.

https://finance.zacks.com/can-married-woman-head-household-irs-6373.html">https://finance.zacks.com/can-married-woman-head-household-irs-6373.html</a>

"Tax Court denied the filing status because a husband sle...

SweetieJean — Thu, 06 Jun 2019 15:16:30 GMT

"Tax Court denied the filing status because a husband slept in his wife’s home for ONE night during those 6 months." nut no citation given
<a rel="nofollow" target="_blank" href="http://taxmama.com/tax-quips/filing-status/">http://taxmama.com/tax-quips/filing-status/</a>

Re: Can my wife and I both claim Head of Household?

ashleymerricle — Tue, 04 Feb 2025 17:27:35 GMT

So.. how did you file? i have been separated from my husband for 18 months. He did not live with us at all in 2024. He has another house he rents and wants to file head of household. I want to file head of household on mine. we both pay our own bills.

Re: Can my wife and I both claim Head of Household?

Bsch4477 — Tue, 04 Feb 2025 17:35:03 GMT

If you each have a different qualifying person then each can file as head of household.

Re: Can my wife and I both claim Head of Household?

Vanessa A — Tue, 04 Feb 2025 17:35:50 GMT

Yes, it is possible, if you both have your own home and have not lived with each other for at least the last 6 months of the year and have a dependent you support (it could not be a child that you have joint custody with as the child would have to live with you more than 6 months) you would both be able to file as Head of Household.

So if you each have a child that is your Qualifying Child or have a Qualifying Relative, then yes, you could both file as Head of Household.

The following criteria must be met to claim someone as a qualifying child:

Your child (including adopted and foster children), your sibling, or a descendent of any of them.
Age 18 or younger at the end of the tax year OR under 24 (and younger than you and your spouse) if they are a full-time student
Lived with you for more than 6 months during the tax year
They did not provide more than half of their own support (social security does not count)
They did not file a joint return, unless it was to claim a refund

To claim someone as a Qualifying Relative, they must be:

Your child ( including step children, adoptive children and foster children) or a descendent of them
Your sibling (including half siblings) or a child of your sibling or a sibling-in-law
Your parent or grandparents, including step parents and in laws
Any other person that lived with you for the entire tax year
Not a qualifying child of another taxpayer
Someone that you provided over half of their support for during the tax year
Has less than $5,050 in income (not counting social security)

If one of you do not have a Qualifying child or Qualifying Relative your only option if you are not filing a joint return would be to file as Married Filing Separately. If you do this, you will need to enter the other persons name and social security number on your return and select that you are filing separately.