If a married couple has 4 children, can they file separately and each parent claim 2 children? Or one parent claims 3 and the other claims 1?

[leslie-m-johnson]

If the father gets a 1099 (earns approx. $40k) at the end of the year and the mother earns less than $20k (gets a W-2) for the year, could he file separately as head of household and claim 1 or 2 kids of the 4 and then the mother files separately and claim 2 or 3 kids?

[xmasbaby0 · Accepted solution]

Why would you want to do that?  By filing separate returns you lose a lot of credits that you are eligible for on a joint return.  Furthermore, neither of the parents can file as Head of Household unless you spend at least the last six months of the year living apart.

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 each receive the $4050 personal exemption, plus the married filing jointly standard deduction of $12,700 (add $1250 for each spouse over the age of 65).  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.  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.  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

[leslie-m-johnson]

I did not file that way, just asking the question. I wasn't sure if it was even allowed. Thank you for your insight though. I was not aware of what benefits go away when someone chooses to file separately. Is it possible in the situation I stated above that there would be no tax refund on a joint return since the majority of the income was via 1099?

[SweetieJean]

"could he file separately as head of household"
Not if he lives with his spouse.

[xmasbaby0]

Without more information, it is impossible to predict that.  But if your lower earning spouse is not having much withheld from wages, then you might not get much of a refund--if any.   Whether you could end up getting Earned Income Credit is questionable--depending on the expenses you claim against your 1099Misc. earnings.  But filing separate returns guarantees you would not even be eligible for EIC, nor could you get the child care credit if you pay someone to care for your kids while you work.  Your 1099Misc earnings are subject to self-employment tax of 15.3% for Social Security and Medicare, as well as ordinary income tax.

[SweetieJean]

Also be aware that Congress is considering major Federal tax law changes.

[Hal_Al]

Yes, you can do that.  You can split the children anyway you want.

But, as others have explained, it almost never works out to your advantage.  But the only way to be absolutely sure is to to do trial returns. This tool can be helpful, in doing that: https://turbotax.intuit.com/tax-tools/calculators/taxcaster/?s=1

If you  want to see something appalling; try trial returns for if you weren't married, but just living together. Again, you can split the kids any way you want. The higher earning parent can file as Head of Household (as long as he claims at least one child). The other parent files as Single.

[Asem1967]

My and my wife both we working i make 80000 per year and my wife make 34000 per year we have 4 kids can we filling tax sperately and each one can clam 2 kids

[ngradiz86]

How did you file? As head of household? Was she able to also file head of household? 

did you run into any issues?? 

what if my spouse has a different address from mine could we both file head of house hold since there are two separate addresses?

[ngradiz86]

I’m also interested in this to avoid an actual divorce Incase we decide to work things out. He will be a 1099, I work a 9-5. He lives in a different home than I. We have 4 kids. Wanting to file separate taxes claiming two kids each

[xmasbaby0]

@ngradiz86 Please read ALL of the information in this thread from the very top of the page.   If you have lived apart for at least the last six months of the tax year AND the children live with you, you might be able to file as head of household.   If the children do not live with you, then you could only file married filing separately.   When you file MFS, you do NOT get some of the child-related credits, and some of your other deductions are limited as well.     The IRS cares about physical custody of the children.  Where are the children living?

[xmasbaby0]

Am I Head of Household?

https://ttlc.intuit.com/questions/1894553-do-i-qualify-for-head-of-household

https://ttlc.intuit.com/questions/2900097-what-is-a-qualifying-person-for-head-of-household

If you qualify as Head of Household, when you enter your marital status (single or married filing separately) into MyInfo, and then enter your qualifying dependent, TurboTax will offer HOH as your filing status.

If you were legally married at the end of 2023 your filing choices are married filing jointly or married filing separately.    If you lived apart for at least the last six months of 2023, then one of you might be able to file as Head of Household.   Where the children live/which parent they live with  is important.

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 $27,700 (+$1500 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 since with online, you get one return per fee.

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

https://ttlc.intuit.com/questions/1894449-is-it-better-for-a-married-couple-to-file-jointly-or-separ...