Todd Wolff <tvwolff[at]msn.com> wrote:

- quote -

No.

The "considered unmarried" rule which was formerly known as
the "abandoned spouse" rule requires that you live
completely apart -- not living together even for a moment
during the last 6 months of the year.

__
Art Kamlet ArtKamlet [at] AOL.com Columbus OH K2PZH

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Dick Adams wrote:
- quote -

That doesn't mean that it's not available to them per the
law. If the law permits it, one shouldn't be concerned what
the IRS thinks.

- quote -

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

A.G. Kalman wrote:
- quote -

A very good point there, Alan. So they marry on Dec 25th
as their mutual Christmas gift to each other. She should
make sure she has a baby sitter in HER home for the
honeymoon. Don't dare let that new husband in the front
door! lol

On a practical note however, the people like this are
already living together without benefit of clery and simply
tie the knot to make the kids legal. Ever try to explain
the loss of 4,000$+ to the former female HOH?

Cheer$,
HL

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

D. Stussy wrote:
- quote -

Then why do the published literature say "...if you didn't
live with your spouse at any time during the last six
months?" (or words to that effect)

C$,
HL

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Thanks for all your responses.

There is an interesting twist to this question that I should
have brought up earlier. When we marry we are planning on
living in separate cities until next summer. She cannot pull
her kids out of school until then and I can't leave my job
at this time either. If we both have homes in separate
cities and either of us only drive over on weekends to
'visit', does this give us the opportunity to use the head
of household? Or is that pushing the interpretation a little
bit and risking problems?

TW

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

D. Stussy wrote:
- quote -

The IRS is going to take the "extremely reasonable" position
that if you got married in late 2003, HoH is not an option.
The burden will be on the taxpayer to prove not living
together for the last six months of 2003.

Perhaps that would make a great test case. But why be
bothered?

My tax planning advice is:
1) Run the numbers to determine the tax consequences.
2) Evaluate other criteria not specified here against
the tax consequences.
3) Act in your economic self-interest.

ALSO If you are getting married because you want to own
your spouse {everyone laugh together here}, forget it.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Herb Smith wrote:
- quote -

I'm TEMPTEd to reply "well, Single or HOH depends on which
tax preparer you go to!

C$,
HL, EA in LA

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Herb Smith wrote:
- quote -

Not so fast - I disagree. If they didn't live together (for
the last 6 months of the year), then HoH MAY be available to
the partner with children. Remember IRC 7703(b)'s exception.
An end-year marriage might not result in the spouses ever
living in the same household if they lived apart
beforehand....

I saw no indication of current cohabitation in the original post.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Harlan Lunsford <hlunsfordns[at]bellsouth.net> wrote:
- quote -

The ability to file head of household does not necessarily
"perish" when one gets married. As she would otherwise
qualify as HOH, she would continue to qualify as HOH as long
as her new husband never lives with her in her home for any
period of time in the last 6 months of 2003. As the
original post did not say when in "late 2003" they planned
to marry, it may be possible to avoid living together in her
home (the home of the children). The filing status would be
HOH for her and MFS for him.

Alan
http://taxtopics.net

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"Todd Wolff" <tvwolff[at]msn.com> wrote:

- quote -

As a married couple, you have two choices of how to file
your returns. You have to choose either married filing
jointly or married filing separately. Neither of you can
legally claim the head of household status.

Wayne Brasch, CPA, M. S. Taxation

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"Todd Wolff" <tvwolff[at]msn.com> wrote:

- quote -

Yes, you have a choice but neither you nor your other half
can choose to file using the head of household (HH) filing
status. Your choices are to file as married filing joint
(MFJ) or married filing separate (MFS). MFJ is almost
always the more favorable filing status for married
individuals to use. For tax purposes, your marital status
as of the last day of the year determines your marital
status for the entire year. So, if you are married as of
December 31, you are considered to have been married for the
whole year.

Barney Byrd

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Todd Wolff <tvwolff[at]msn.com> wrote:

- quote -

If you are married on Dec 31 then you are married for tax
purposes.

(There is an esoteric argument that if you get married, say,
on Dec 31 and do not live together until January 1, that HoH
might be appropriate, but it has never been tested and my
conservative way of thinking says if married on Dec 31 file
as married.)

__
Art Kamlet ArtKamlet [at] AOL.com Columbus OH K2PZH

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"Todd Wolff" <tvwolff[at]msn.com> wrote:

- quote -

It is your marital status on 12/31/xx that determined your
filing status for the entire year. If you are married as of
that date, you have MFJ or MFS as your usual options.

Therese Thomas, EA

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

tvwolff[at]msn.com (Todd Wolff) writes:

- quote -

Yes.

- quote -

No.

--
Rich Carreiro rlcarr[at]animato.arlington.ma.us

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Todd Wolff posted:

- quote -

Once you marry, you will have to file either as MFJ or MFS
(Married Filing Separate). The latter is usually a very bad
option, as it restricts many options.

It would seem your real choice is _when to schedule the
wedding, from a tax standpoint. If that is the case, you
just have to work the numbers and see whether there's a
significant benefit for one option over the other.

The philosophical question is: Should you care? <g
Bill

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Todd Wolff wrote:

- quote -

Her status as head of household perishes the very minute the
minister, or judge, say's "I pronounce you man and wife."
(phrasing may very)

So, if married at end of 2003, that's how y'all fill file.
You do have a choice however, filing jointly or separately.
But "separate" does NOT mean "single" or "Head of household!"

Cheer$,
Harlan Lunsford, EA in LA

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

tvwolff[at]msn.com (Todd Wolff) wrote:

- quote -

IF you are married before midnight 12/31/2003 you are
considered married for the ENTIRE year of 2003. As such, you
have two options, file MFJ or MFS. SINGLE or HEAD OF
HOUSEHOLD is NOT an option.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

tvwolff[at]msn.com (Todd Wolff) wrote:

- quote -

A simple question deserves a simple answer. Do not get
married. Just live together. Not only will you save on
your taxes, but far more valuable benefit, NO in-laws.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

I have a tax question that may sound simple to most of you
out there but here goes anyway...

I am planning on getting married late 2003 or early 2004.
If we marry in 2003, do we have to file as married for tax
year 2003 or do we have a choice? She usually files head of
hosehold with 2 children and I know there will be a large
difference in the tax refund if we are forced to file MFJ
for this year.

Thanks

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->