I have a couple got married at the very end of the year. Previously they both filed head of household. They did not live together until after end of year although they had been married. Can they each file head of household for that year?
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"I have a couple"
Hope you are not a paid tax preparer----since using TurboTax is not allowed if you are being paid.
If they were legally married at the end of 2022 and lived together for even one night of the last six months of the year, no, neither one can file as HOH. Their choices are to file married filing separately or married filing jointly.
If you were legally married at the end of 2022 -- even if you got married on December 31 -- your filing choices are married filing jointly or married filing separately.
Married Filing Jointly is usually better, even if one spouse had little or no income. When you file a joint return, you and your spouse will get the married filing jointly standard deduction of $25,900 (+$1400 for each spouse 65 or older) You are eligible for more credits including education credits, earned income credit, child and dependent care credit, and a larger income limit to receive the child tax credit.
If you choose to file married filing separately, both spouses have to file the same way—either you both itemize or you both use standard deduction. Your tax rate will be higher than on a joint return. Some of the special rules for filing separately include: you cannot get earned income credit, education credits, adoption credits, or deductions for student loan interest. A higher percent of your Social Security benefits may be taxable. Your limit for SALT (state and local taxes and sales tax) will be only $5000 per spouse. In many cases you will not be able to take the child and dependent care credit. The amount you can contribute to a retirement account will be affected. If you live in a community property state, you will be required to provide additional information regarding your spouse’s income. ( Community property states: AZ, CA, ID, LA, NV, NM, TX, WA, WI)
If you are using online TurboTax to prepare your returns, you will need to prepare two separate returns and pay twice.
https://ttlc.intuit.com/questions/1894449-married-filing-jointly-vs-married-filing-separately
https://ttlc.intuit.com/questions/1901162-married-filing-separately-in-community-property-states
Thank you for that reply!Very happy I am not a paid preparer. This was for a relative.
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