<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
h2
{mso-style-priority:9;
mso-style-link:"Heading 2 Char";
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:18.0pt;
font-family:"Times New Roman",serif;
font-weight:bold;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#954F72;
text-decoration:underline;}
p
{mso-style-priority:99;
margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
span.Heading2Char
{mso-style-name:"Heading 2 Char";
mso-style-priority:9;
mso-style-link:"Heading 2";
font-family:"Calibri Light",sans-serif;
color:#2E74B5;}
span.EmailStyle19
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:#1F497D;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#0563C1" vlink="#954F72">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">According to the 1040 instructions:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">“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.”<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">“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.”<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">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.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Nancy<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> OASFAA [mailto:oasfaa-bounces@lists.onenet.net]
<b>On Behalf Of </b>Jonna Raney<br>
<b>Sent:</b> Tuesday, January 17, 2017 2:38 PM<br>
<b>To:</b> oasfaa@lists.onenet.net<br>
<b>Subject:</b> [Oasfaa] Head of Household question<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div id="divtagdefaultwrapper">
<p><span style="font-family:"Calibri",sans-serif;color:black">Just when you think you've heard ALL the stories possible, another one pops up.<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black">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.<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black">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.<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black">Am I missing something? He can't file HOH in this situation right?
<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black">Just another day in the crazy world of financial aid,<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black">Jonna<o:p></o:p></span></p>
<p><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
<div id="Signature">
<div id="divtagdefaultwrapper">
<div>
<p class="MsoNormal" style="background:white"><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
</div>
<div>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse:collapse;border-spacing:0px">
<tbody>
<tr>
<td valign="top" style="padding:7.5pt 7.5pt 7.5pt 7.5pt">
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;border:solid windowtext 1.0pt;padding:0in"><img width="100" height="100" id="sig-image-out" src="cid:~WRD000.jpg" alt="Image removed by sender. Oklahoma Baptist University"></span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</td>
<td valign="top" style="padding:7.5pt 7.5pt 7.5pt 7.5pt">
<h2 style="margin:0in;margin-bottom:.0001pt;line-height:15.0pt" id="sig-name-out">
<span style="font-size:15.0pt;font-family:"Arial",sans-serif;color:#007934">Jonna Raney<o:p></o:p></span></h2>
<p style="margin-bottom:10.5pt;line-height:10.5pt" id="sig-title-out"><span style="font-size:9.0pt;font-family:"Arial",sans-serif">Director of Student Financial Services<o:p></o:p></span></p>
<p style="margin-bottom:10.5pt;line-height:10.5pt" id="sig-title-out"><span style="font-size:9.0pt;font-family:"Arial",sans-serif">405.585.5020<br>
Oklahoma Baptist University<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:7.5pt 7.5pt 7.5pt 7.5pt"></td>
<td valign="top" style="padding:7.5pt 7.5pt 7.5pt 7.5pt"></td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="background:white"><span style="font-family:"Calibri",sans-serif;color:black"><o:p> </o:p></span></p>
</div>
</div>
</div>
</div>
</div>
</body>
</html>