My estranged spouse claimed head of household for tax year 2006 and I claimed our child. She states that we will alternate this arrangement after the divorce, how does this work since it seems that you must claim the child in order to claim the head of household status?
2007-08-16 05:19:59 · 4 answers · asked by oythebumbler 1 in Business & Finance ➔ Taxes ➔ Other - Taxes
Here's the answer.
Special Rule for Separated Parents
Married taxpayers who are separated or estranged from their spouse may be able to file as Head of Household, even though they are not legally separated or divorced. Taxpayers who meet all five criteria below may file as HOH instead of the less favorable married filing separately status.
1. You file a separate return.
2. You paid more than half the cost of keeping up your home for the tax year.
3. Your spouse did not live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances.
4. Your home was the main home of your child, stepchild, or eligible foster child for more than half the year.
5. You must be able to claim an exemption for the child. However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules for children of divorced or separated parents. (From the Head of Household section of IRS Publication 501.)
2007-08-16 09:37:53 · answer #1 · answered by Anonymous · 1⤊ 0⤋
Who does the child live with for the greater part of the year? That's the only person who can claim head of household.
You can agree to alternate claiming the child as a dependent, but if the child doesn't live with you, you can't claim head of household even in the years when you claim the child.
2007-08-16 17:25:19 · answer #2 · answered by Judy 7 · 1⤊ 0⤋
The custodial parent would claim head of household status for the year. I the year that you don't have the child you would be single since you are divorced.
2007-08-16 14:00:16 · answer #3 · answered by waggy_33 6 · 0⤊ 1⤋
each of you would have to claim married filing separately for the years you are not claiming the child. If you don't have physical custody of the child, you would have to get her to sign a form (can't remember the form number) that allows you to claim the child in those years, but YOU might not be able to claim Head of Household, if the child doesn't physically live with you. You might be better off, letting her claim all the time and have her pay you half of the child's tax benefit (amt of taxes saved, 1/2 of tax credit, etc - I'd get that in the custody agreement/divorce papers if possible to protect yourself - she could change her mind any time - my ex screwed me royally in that dept
2007-08-16 13:54:27 · answer #4 · answered by Anonymous · 0⤊ 2⤋