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



The term has evolved in the Pubs, from Abandoned Spouse (problematic
at many levels including the fact that the abandoner not the abandonee
would claim HoH) to "Considered Unmarried" to (Pub 501 p 5) "Married
Persons Living Apart" - a term thrown around more frequently in the
VITA/AARP training manuals (Pub 678)


Of course, it goes on to say "Married Persons Living Apart" in some
circumstances amy be Considered Unmarried and can claim HoH.
--


ArtKamlet at a o l dot c o m Columbus OH K2PZH

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

Another Tax Pontificator!

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Dick Adams wrote:
- quote -

Publication 501.

C$,
H

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On Dec 30, 12:49*pm, Harlan Lunsford <luns...[at]bellsouth.net> wrote:
- quote -


More authoritatively, IRC Sec. 1(b) imposes a tax on "every head of a
household (as defined in Sec. 2(b)." Sec. 2(b) defines "a head of a
household." Reg. 1.2-2 refers only to "the head of a household" or "a
head of a household."

Of course, Sec. 2(b) defines a head of household as a person who is
not married at the close of the taxable year. IRC Sec. 2(c) provides
that a person described in IRC Sec. 7703(b) (i.e., one who is married
at the end of the taxable year but who lives apart from the spouse for
the last 6 months of the year and otherwise meets the definition of a
head of household) is treated as not married for purposes of Sec. 2
(b).

The phrase "head of a household" is not preceded by the adjective
"unmarried" in the Code or the regulations. I can't even find it in
the 1040 form instructions. However, a search of the IRS web site on
the phrase "unmarried head of household" did turn it up in Pub. 1494,
Notice 2008-114 (tables for figuring amounts exempt from levy on wages
etc.), and in the same form for all the years back to 1996. They
change the numbers in the tables every year, but not the headings. In
Pub. 4210, a 2003 presentation on an e-filing study updated in 2005,
the IRS staff used the term "unmarried head of household" and
abbreviated it "UHOH." I tend to think that phrase myself, and I
suspect that the IRS used it a lot in form instructions and
publications in the past -- like in the 1980s. Phil and I have just
been doing this way too long, I guess!

Katie in San Diego

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

The OP remarried in August! Ergo, the above quibbling is unnecessary.
Now if the OP remarried in January and were to toss spouse out for the
last 183 days of ech year, you'd have a point. <g
Dick

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<acereed[at]hotmail.com> wrote:

- quote -

The simple answer is you are now married and living with your
husband for at least one day after July 2nd (Day 182 of 366)
so you do not qualify for HoH status.

Most people (especially myself), blinded by lust and the delusion
that marriage creates ownership rights. fail to recognize that
marriage is a tax-planning issue.

I am sitting here with a big smile on my face thinking how I really
should have written and published "Living is Sin for Fun and Profit"

Dick

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Phil Marti wrote:
- quote -

of Household", used throughout publication 501. Most HOH are of course
unmarried, but married people who are "considered unmarried" (not who
just consider themselves unmarried since spouse comes and goes and
doesn't stay with her consistently !!) by meeting the last six months'
text can file that way also.

Happy New Tax Season!
and ChEAr$,
Harlan

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<acereed[at]hotmail.com> wrote:

- quote -

You cannot. It's actually "Unmarried" Head of Household, which you no
longer are as of 2008.

You seem to be missing the fact that you and your new spouse qualify to file
Married, Filing Jointly for 2008. That filing status has lower rates than
HofH.

See IRS Publication 501.
--
Phil Marti
Clarksburg, MD

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I have been claiming Head of Household since my divorce in 1996, I own
my own home and claim my daughter on my tax return, she lives with me
for more than 1/2 the year. However in August 2008 I remarried. I am
looking at my taxes and I don't know if I can claim Head of Household,
which means I didn't withhold enough. Can you please help me?

========================================= MODERATOR'S COMMENT:
If you are married as of December 31, and lived with your spouse
at any time between July 1 - December 31, 2008, then you have only two
filing status choices: MFJ or MFS. You cannot file HoH.

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