Kathy and Brett Ouray married in 1997. They began to experience marital difficul

Question

Kathy and Brett Ouray married in 1997. They began to experience marital difficulties in 2011 and, in the current year, although they are not legally separated, consider themselves completely estranged. They have contemplated getting a divorce. However, because of financial concerns and because they both want to remain involved in the lives of their three sons, they have not yet filed for divorce. In addition, their financial difficulties have meant that Kathy and Brett cannot afford to live in separate residences. So although they consider themselves emotionally estranged, they and their three sons all reside in a single-family home in Chicago, Illinois. Although Brett earns significantly more than Kathy, both contribute financially to maintaining their home and supporting their teenage sons. In one of their few and brief conversations this year, they determined that Brett had contributed far more than Kathy to the maintenance of their home and the support of their sons. Thus, Brett has decided that for the current tax year, they will file separate Federal income tax returns and that he will claim head-of-household filing status. While they live under the same roof, Brett believes that he and Kathy should maintain separate households. Given this fact and the fact that he provides significantly more for the support of their sons, he believes he is eligible for head-of-household filing status. Advise Brett on which filing status is most appropriate for him in the current year. His address is 16 Lahinch, Chicago, IL 60608.

Explanation / Answer

Brett can file return under abandoned spoused only if he fulfills following conditions:-

* The taxpayer does not file a joint return

* The taxpayer paid more than one half of the cost of maintenance of his/ her home for the tax year.

*the taxpayer spouse does not live in th ehome during the last six months of the tax year.

* The home was the principal resiendence of the taxpayer's son ,daughtr , stepson, stepdaughter , foster child or adopeted child for more than half the year and the child can be claimed as dependent.

Though the tax burden is relatively favourable , head of household status is lower than when using the married filing separately rate schedule but Brett cannont file under the same since he does not fulfill all of the above conditions.

So Brett should file a joint return since he can claim two personal exemptions , so if he does file a separate return he cannt claim an exemption for his wife since she has gross income.

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