[Oasfaa] Head of Household question

[Nancy Vollertsen]

According to the 1040 instructions:

"You were legally separated according to your state law under a decree of divorce or separate maintenance at the end of 2015, but if at the end of 2015 your divorce wasn't final you are considered married."

"You are married but lived apart from your spouse for the last 6 months of 2015. Temporary absences for special circumstances such as business, medical care, school, or military service count as time lived in the home."

So.........I would say unless they can document physically living apart the last 6 months of 2015 (which it doesn't sound like they can)  they are considered married for tax purposes and are not eligible to file head of household.

Nancy

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



[Image removed by sender. Oklahoma Baptist University]

Jonna Raney

Director of Student Financial Services

405.585.5020
Oklahoma Baptist University



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