Filing status

Forum|Forum|3 months ago
March 24, 2026
3 replies
18 views

My adult son/wife are separated, but not legally. They have lived apart for 16 mos and she is using Head of Household filing status this year and claiming their 3 children as dependents. Is his only option Married filing separately and if she itemizes does he have to do the same? It doesn't look like he has any deductible items, so will he not be eligible for any deductions at all? Does he have any options?

Opus 17

Level 15

If he does not have custody more than half the nights of the year, he can't file HOH and must file single. However, if she files HOH, her deductions (whether she uses itemized or standard) are not linked to her spouse. Your son can file with whichever deduction method gives the least tax.

Vanessa A

Level 15

Yes. If they are still legally married and he does not maintain a home for a qualifying dependent that would qualify him to file as Head of Household, then his only filing status option would be Married Filing Separately.

No. If she itemizes he does not have to. Since she is filing HOH, she is considered unmarried for tax purposes so the matching rule does not apply. So he can take the standard deduction or itemized deduction.

Which state do they live in? If they live in a community property state, the rules may be slightly different as to how it works for her to file HOH and him to file MFS. They still may have to allocate income and expenses depending on which state they live in.

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rjs

Level 15

He cannot file as single because he is still legally married. His only options are married filing separately, or head of household if he meets all the requirements.