Sassy Baskets, EA wrote:
- quote -

To me, the anti-cohabitation laws generally apply to
UNRELATED people. That is not the case in this situation
since they are all of a single, extended family. "Sharing"
is irrelevent in this situation.

- quote -

I can only guess that such is what Dick meant as MFJ and QW
are at the same rates.

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Sassy Baskets, EA wrote:

- quote -

I suspect it was a joke based on the issue of whether two
unmarried people who live together, each with children, can
both be heads of household. One rule of thumb is what might
be called the bed rule - if they share a bed there is only
one household.

Stu

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"Dick Adams" <rdadams[at]smart.net> wrote:

- quote -

Q: When did the husband die? Has an effect on what status and when.

Otherwise, she should be able to claim Qualified Widow for
the two years following the death. Head of household is not
part of this equation.

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Dick Adams <rdadams[at]smart.net> wrote:

- quote -

What do you mean, "sharing"? I can't think of any answer
that would disqualify her from claiming Head of
Household--unless you were suggesting that her
brother-in-law had divorced her sister and married her
instead (which would in any case be easy to prove, so you
can't mean that). Nor do I see why failing to pay separate
utilities would necessarily preclude Head of Household
status, for they seem unlikely to amount to half the cost of
keeping up her children's home, unless she pays no rent, and
perhaps not even then.

Oh, and if her husband died in 2003, she may not file
jointly for 2004. The proper status would be Qualifying
Widow for 2004 AND 2005, provided she claims one of her
children as a dependent and pays more than half the cost of
keeping up that child's home (the basement apartment, not
the whole house).

Of course, I'm sure your preparer will tell her this . . .

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No question here, just an interesting situation.

Woman is widowed with three children. She has moved in with
her twin sister who is married with two childen. The house
has a lower level apartnment that was rented previously. So
she asked me if she qualified as Unmarried Head of Household.
After telling her that I do not do taxes and asking about
the death of her husband, I gave her the business card of
the person who does my taxes and told her I thought she gets
to file MFJ for 2003 and 2004. She said what about 2005 and
I replied she could file HoH as long as she was not sharing
her brother-in-law with her sister. She snapped back "How
could they prove that?" I smiled and told her the correct
response was "Of course not" and she had better pay separate
utilities.

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