[Oasfaa] Head of Household question

Tue Jan 17 15:00:40 CST 2017

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Eight Facts About Filing Status
IRS Tax Tip 2011-09,  January 13, 2011
The first step to filing your federal income tax return is to determine which filing status to use. Your filing status is used to determine your filing requirements, standard deduction, eligibility for certain credits and deductions, and your correct tax. There are five filing statuses: Single, Married Filing Jointly, Married Filing Separately, Head of Household and Qualifying Widow(er) with Dependent Child.
Here are eight facts about the five filing status options the IRS wants you to know so that you can choose the best option for your situation.
1.     Your marital status on the last day of the year determines your marital status for the entire year.
2.     If more than one filing status applies to you, choose the one that gives you the lowest tax obligation.
3.     Single filing status generally applies to anyone who is unmarried, divorced or legally separated according to state law.
4.     A married couple may file a joint return together. The couple’s filing status would be Married Filing Jointly.
5.     If your spouse died during the year and you did not remarry during 2010, usually you may still file a joint return with that spouse for the year of death.
6.     A married couple may elect to file their returns separately. Each person’s filing status would generally be Married Filing Separately.
7.     Head of Household generally applies to taxpayers who are unmarried. You must also have paid more than half the cost of maintaining a home for you and a qualifying person to qualify for this filing status.
8.     You may be able to choose Qualifying Widow(er) with Dependent Child as your filing status if your spouse died during 2008 or 2009, you have a dependent child and you meet certain other conditions.
There’s much more information about determining your filing status in IRS Publication 501, Exemptions, Standard Deduction, and Filing Information. Publication 501 is available at http://www.irs.gov or by calling 800-TAX-FORM (800-829-3676). You can also use the Interactive Tax Assistant on the IRS website to determine your filing status. The ITA tool is a tax law resource on the IRS website that takes you through a series of questions and provides you with responses to tax law questions.

Link:
Publication 501, Exemptions, Standard Deduction, and Filing Information (PDF 196K<https://www.irs.gov/pub/irs-pdf/p501.pdf>)

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From: OASFAA [mailto:oasfaa-bounces at lists.onenet.net] On Behalf Of Jonna Raney
Sent: Tuesday, January 17, 2017 2:38 PM
To: oasfaa at lists.onenet.net
Subject: [Oasfaa] Head of Household question

Just when you think you've heard ALL the stories possible, another one pops up.

I have a student whose dad filed head of household but has been married for 3 years. We told him he needs to amend the return and he said they are separated. We asked for copies of utility bills in wife's name showing separate address and of course, she lives with a relative and can't provide those. We asked for notarized letter stating the separation and the address in which she resides.  Meanwhile....we spoke to the student and he says they do live in the same house.

So, dad calls back today and the story changed again. NOW, they are separated but live in the house but "in separate living quarters" as each live on a separate floor of the house.  I asked if there are two kitchens separate entrances, etc and he said yes. Of course, I don't believe him but anyway.... I told him I need something from the IRS stating that his living situation allows him to file as Head of Household.

Am I missing something? He can't file HOH in this situation right?

Just another day in the crazy world of financial aid,

Jonna

[Oklahoma Baptist University]

Jonna Raney

Director of Student Financial Services

405.585.5020
Oklahoma Baptist University

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