Head of Household while separated

Forum|Forum|7 years ago
June 3, 2019
10 replies
31 views

If I was separated for nine months of the tax year (Jan-Sept), and paid the full costs of maintaining a home for the other spouse during those nine months, then successfully divorced and ended the tax year as single/divorced, can I file for head of household instead of single for that tax year since I was paying for the household for the majority of the year?

TurboTax Deluxe Online

xmasbaby0

Level 15

Were you /are you supporting dependent children? Were you the custodial parent of your children?

**Disclaimer: Every effort has been made to offer the most correct information possible. The poster disclaims any legal responsibility for the accuracy of the information that is contained in this post.**

matthewtAuthor

Level 2

Yes, we have one child together that lived the majority of the time in that household that I was supporting. The rest of the time she was in the household that I live in, that I also pay entirely for. I am not, however, claiming her as a dependent on this year's tax return per our divorce agreement.

xmasbaby0

Level 15

The thing is, your filing status is determined by your marital status on the last day of 2016. If you were single at the end of 2016, then single is your filing status for 2016's tax return. If you are not able to claim your child as a dependent, then you cannot be head of household on your tax return. See this:
Am I Head of Household?
<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/1894553-do-i-qualify-for-head-of-household">https://ttlc.intuit.com/questions/1894553-do-i-qualify-for-head-of-household</a>
<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/2900097-what-is-a-qualifying-person-for-head-of-household">https://ttlc.intuit.com/questions/2900097-what-is-a-qualifying-person-for-head-of-household</a>
If you qualify as Head of Household, when you enter your filing status (single or married filing separately) into Personal Info, and then enter your qualifying dependent, TurboTax will offer HOH as your filing status.

Opus 17

Level 15

@xmasbaby0 there is an aspect to the dependent rule you are missing. See below.

xmasbaby0

Level 15

Glad to have your help with this Opus 17!

Opus 17

Level 15

The key question is where did the child live more than half the nights of the year, with you or the other parent. It sounds like with you. In that case you can claimed head of household.

If you have an agreement or divorce order that says the other parent can claim the dependent in certain years, you need to give the other parent a signed form 8332 (dependent release) for that year. You can download it from the IRS web site or access it in turbotax under "Other tax situations." Using the form 8332, the other parent can claim the dependent exemption and the child tax credit. But the qualification for EIC, HOH and dependent care credit always stay with the custodial parent and can't be transferred. In Turbotax when you do the dependent interview, say you had custody more than half the year (7 months or more) and then say you are releasing the dependent exemption to the other parent with a form 8332. Turbotax will assign a status "Non-dependent; use for EIC and HOH".

The other parent gets the dependent exemption and the child tax credit but can't claim EIC, HOH and dependent care credit unless they lie and say they had custody more than half the year. This is important: the other parent can't claim head of household because they would have to say that the child lived with them more than half the year. The parent with less than 50% custody only gets a partial dependent benefit, that's the way the rules work. See IRS publication 501, pay special attention to the special rules for children of divorced or separated parents.

Read IRS publication 501. https://www.irs.gov/uac/About-Publication-501

In the event the other parent does claim that the child lived with them, you may be blocked from e-filing. Just print your return and mail it in, the IRS will investigate the overlapping claim. You may need proof that the child lived with you more than half the year such as school records, doctors records, or other proof of the child's address.

xmasbaby0

Level 15

@Opus 17 Thanks for helping with this--I was about to seek help from other SU's when I saw you posting, Opus 17. These complex situations can be very confusing, and the part about the divorce agreement dictating who could claim the child made it even more difficult to follow.