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Post by activeonlooker on Apr 15, 2011 0:48:30 GMT -5
WA state. Couple has been separated since Jan 2010 and divorce is not yet final. She qualifies for HOH and he will file MFS. He will be itemizing deductions. Since she is not filing MFS, does that allow her to use the standard deduction? Thanks in advance.
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mwcpa
Senior Member
Joined: Jan 7, 2011 6:35:43 GMT -5
Posts: 2,425
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Post by mwcpa on Apr 15, 2011 9:35:20 GMT -5
if she is HOH then she can take the standard as she is not MFS
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Post by nancy65 on Apr 15, 2011 10:35:57 GMT -5
Agreed.
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Post by activeonlooker on Apr 15, 2011 12:43:18 GMT -5
That was my conclusion as well...just couldn't find anything definitive to back up my thought process.
Thanks so much!
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marinakit
New Member
Joined: Apr 16, 2011 11:02:48 GMT -5
Posts: 12
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Post by marinakit on Apr 16, 2011 12:10:04 GMT -5
From Quickfinder:
Married taxpayers filing as HOH do not need to check the box on line 39b even if their spouse itemizes deductions. (CCA 200030023)
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Post by commentator on Apr 17, 2011 14:10:16 GMT -5
Here is the gotcha. The spouse filing HOH has an unfettered choice. However, if the HOH spouse chooses to itemize, then the other spouse filing MFS has to itemize as well (or take a standard deduction of zero).
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Post by activeonlooker on Apr 17, 2011 22:40:19 GMT -5
That's interesting. So if the MFS files first itemizing, then HOH files with std ded, will MFS be required to amend? Ouch
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Post by commentator on Apr 18, 2011 0:31:56 GMT -5
No, if the HOH itemizes, then the MFS must itemize or take a standard deduction of zero. If the HOH uses the standard deduction, the MFS has a choice. The HOH always has a choice.
Order of filing is irrelevant.
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Post by activeonlooker on Apr 19, 2011 20:32:50 GMT -5
Thanks much, Commentator
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