<p>I am still trying to learn the basics of tax filing so that I can spot problems. I do know that a married couple cannot each file a tax form as head of household. But can one file that way? I was looking at the irs site & if I am reading it right, it seems like those filing separately must each file as Married Filing Separately. I was told that one could be Head of HH & one MFS. True or false? It looks like only those living separately can file H of HH. So if the address is the same, neither can file H of HH? If the address is different, just one can file H of HH?</p>
<p>I am confused.</p>
<p>I believe you are correct. If you are married and living with your spouse, you have two options MFJ or MFS. If they have lived apart, I believe the test is the last six months of the year and have two dependents, one living with each parent then both could technically file HH. If the dependent lived with one parent, only the parent with the dependent can file HH the other parent would file mfs or … The IRS says, “Your filing status is single if, on the last day of the year, you are unmarried or legally separated from your spouse under a divorce or separate maintenance decree, and you do not qualify for another filing status” (from IRS Publication 501, “Single”).</p>
<p>If they lived together any time during the last six months of the tax year, neither can file HH. If they were separated over that time, one or both may file HH if they meet the qualifications (a dependent child resided with HH, and HH paid more than half the cost of maintaining their separate residence). Rarely would both qualify unless there are multiple children and they’ve split them up for custody.</p>
<p>The address on the tax return can be deceiving since it doesn’t indicate where people were on 12/31. You would really need a landlord’s statement, utility bills, or rental receipts to determine that.</p>