Does my husband have to file at all if: we are separated but still married, and I am going to file Head of Household (I qualify), and he has < $100 income for 2018?

[rjs · Accepted solution]

Your husband does not have to file a tax return if all of the following are true.

• He had no income at all for the entire year.
• He did not receive a premium tax credit for health insurance from the Marketplace.
• Neither he nor you live in a community property state.

The community property states are Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin.

But if he had no income at all for the entire year, how did he support himself?

[valbeattie]

Thank you. We live in PA.  He used some of his savings; we do not have an alimony or spousal support agreement.  From a tax perspective it would be better to file jointly but he does not wish to.  

[rjs]

Didn't he earn some interest or dividends on his savings? Since his filing status is married filing separately, he is required to file if he had income of $5 or more. (Yes, $5. That's not a typo.) If he had enough savings to live on for a year, and not use all of it, he surely had at least $5 of income from his savings.