"Stuart O. Bronstein" <stu[at]lexregia.com> wrote:
- quote -

Sleeping arrangements lead directly to how many households
there are. If two unrelated single parents share a dwelling
unit for the sake of cutting expenses that is significantly
different than two single parents who are living together as
a combined household. Remember that tax law is governed by
the basic theory of substance over form. Accordingly, if
the living arrangements are held out to the public at large
as a single household then you can't justify 2 HOH tax
returns regardless of what the finances look like.
Consequently, if multiple families share a house (say a
split foyer) with a single address then you can have 2
separate households providing the division of finances
support it.

Just my 2 cents,
Gene E. Utterback, EA

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Stuart O. Bronstein wrote:
- quote -

WELL...... maybe it should depend on how many nights a year
they actually DO sleep together. 183/365 = yes; 182
or less, no.

Cheer$,
HL

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"Gene E. Utterback, EA" <eagent[at]alliancetax.com> wrote:

- quote -

This is and should be a financial test. What does sleeping
arrangements have to do with anything?

Stu

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"JanZtaxNOSPAM" <janztaxnospam[at]aol.com> wrote:

- quote -

We have danced this dance before, and my position has not
changed - if the adults SHARE a bed (regardless of how many
bedrooms there are and what they COULD do) there can be only
1 HOH. If they do NOT share a bed then there are two
virtual households and both can file as HOH.

It's just my opinion,
Gene E. Utterback, EA

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janztaxnospam[at]aol.com (JanZtaxNOSPAM) writes:

- quote -


I think you answered the question with your first statement.
They're a couple living as one houshold. One household can
only have on person providing more than half the cost of
maintaining it.

Phil Marti
Topeka, KS

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janztaxnospam[at]aol.com (JanZtaxNOSPAM) writes:

- quote -

Sharing expenses, equally, would disqualify both of them. If
it were a two story structure, for instance, and not against
local law for more than one family to habitate such an
abode, perhaps it could be considered that they live in
separate units. Unit 1 and Unit 2 or First Floor or Second
Floor, where each is responsible for the upkeep of their own
household, it MIGHT work!!!

"Jack" - John H. Fisher - TaxService[at]aol.com
Philadelphia, Pa - Atlantic City, NJ - West Wildwood, NJ
My Newsgroups & Boards at: http://members.aol.com/TaxService/index.html

Where Ignorance is bliss, 'tis folly to be wise!=

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JanZtaxNOSPAM <janztaxnospam[at]aol.com> wrote:

- quote -

I don't think "could" or "could be assumed" have anything to
do with it. What are the ACTUAL FACTS of the case that would
be revealed by testimony under oath? And, are there third
parties who can corroborate these facts?

(And would the testimony of all the afore mentioned people
remain the same after the concept and consequences of
"conspiracy" was explained to them? <g> )

MTW

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I think we've done this one before but last week I was at
the NAEA NTEI conference in Las Vegas (daily temperatures
114 degrees but I did finally get to meet Helen!) and
someone was as convinced about her position as I was
convinced about the opposite position. So, I'm asking again:

A and B are an unmarried couple. They are the parents of
2 children. They earn substantially the same amount of
income and equally share in all household expenses. The
position the other preparer takes is that if there are
enough bedrooms that each parent COULD sleep in their own
room, each parent could be assumed to provide a "household"
for herself and one child (who she takes as a dependent).
IRS publications (I know they lack authority) state that
there does not need to be a physical barrier between
households.

What do you think?

Jan Zobel EA
Oakland, CA

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