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Frequently Asked Tax Questions And Answers
Keyword: Separate Returns
2.2 Filing Requirements/Status/Dependents/Exemptions: Filing Status
My wife and I have been separated since May. She has one child (grandchild)
living with her. Can we both file as single?
You and your wife may file either a joint return or separate returns. If
you and your wife file separate returns, your filing status would be married
filing separately. Your wife may qualify for head of household status. Refer
to Publication 501, Exemptions, Standard Deduction, and Filing Information,
for more information.
References:
If two single people (never married) have a child and have always
lived together providing equal support for that child, can they both claim
head of household status?
Only the person who paid more that half the cost of keeping up a home
for the year would qualify for the head of household filing status. If both
people paid exactly the same amount, neither would qualify for the head of
household filing status. Please refer to Publication 501, Exemptions,
Standard Deduction, and Filing Information, for more information.
References:
2.3 Filing Requirements/Status/Dependents/Exemptions: Dependents & Exemptions
I have a court order that says I have the tax exemption for my minor
child until further order of the court. Can I just send a copy of the court
order with my prepared taxes or do I have to have a waiver signed by the other
parent?
You must obtain a signed Form 8332 (PDF), Release
of Claim to Exemption for Child of Divorced or Separated Parents, or
a substantially similar statement.
References:
My wife and I are married filing separately. We have one son and
we meet all of the dependency exemption tests. We contributed an equal amount
to our son's support and want to know if we both can claim him on our separate
returns?
Refer to Publication 501, Exemptions, Standard Deduction
and Filling Information, for more information.
A dependency exemption may only be claimed on one return. Since neither
you nor your wife contributed more than half of your son's support, one of
you can still claim dependency exemption for your son only if the other spouse
provides a written declaration that he or she will not claim the child as
a dependent for that year. Form 2120 (PDF), Multiple
Support Declaration, can be used for this purpose
References:
My husband and I were separated the last 11 months of the year and
our two children lived with me. My husband provided all the financial support.
Who can claim the children as dependents on the tax return?
For children of divorced or separated parents, generally, the custodial
parent is treated as the parent who provided more than half of the child's
support. This parent is usually allowed to claim the exemption for the child
if the other exemption tests are met. However, the noncustodial parent may
be treated as the parent who provided more than half of the child's support
if certain conditions are met. This parent is usually allowed to claim the
exemption for the child if the other exemption tests are met. However, the
noncustodial parent may be treated as the parent who provided more than half
of the child's support if the custodial parent releases his or her claim to
the exemption by completing Form 8332 (PDF), Release
of Claim to Exemption for Child of Divorced or Separated Parents, or
signing a substantially similar statement. Please be aware that if you release
your claim to the dependency exemption for a child, you may not claim a Child
Tax Credit for that child.
Refer to Publication 501, Exemption, Standard Deduction, and
Filing Information or Publication 504, Divorced or Separated
Individuals, for more information on the special rule for children of
divorced or separated parents.
References:
8.1 Earned Income Tax Credit: Qualifying Child Rules
My wife and I have two children and we are going to file separate returns
this year. Can we each claim one child for the Earned Income Credit?
In order to qualify for the Earned Income Credit, your filing status cannot be
Married Filing Separately. If you are married, you usually must file a joint return
to claim the Earned Income Credit.
However, if you are married and your spouse did not live in your home at any time
during the last 6 months of the year, you may be able to file as Head of Household.
In that case, you may be able to claim the Earned Income Credit.
Please refer to Publication 596, Earned Income Credit, for a complete
discussion of the Earned Income Credit. Refer to Publication 501, Exemptions,
Standard Deduction, and Filing Information, for the Head of Household filing
status rules.
References:
8.3 Earned Income Tax Credit: Other EITC Issues
If both parents want to claim the Earned Income Credit, who is entitled
to it if there was no marriage?
If the child is a qualifying child of both parents, they may choose which one will
claim the credit. If there are two qualifying children, each parent may claim the
credit on the basis of one of the children. If both actually claim the credit on the
basis of the same child or children, the parent who is entitled to the credit is the
parent with whom the child lived for the longest period of time during the tax year,
or the parent with the higher Adjusted Gross Income (AGI) if the child lived with
each parent for the same amount of time during the year.
Refer to Publication 596, Earned Income Credit, for full discussion
of the Earned Income Credit rules.
References:
13.4 Aliens and U.S. Citizens Living Abroad: Nonresident Alien - General
I have an H-1 visa and my husband has an F-1 visa. We both lived in the
United States all last year and had income. What kind of form should we file? Do we
file our taxes separately or jointly?
You will have met the substantial presence test and will be taxed as a resident
alien for last year, while your husband is likely to be a nonresident alien. Refer
to Tax Topic 851 for an explanation of the relevant tax forms. You may file a
joint tax return if your husband makes the choice to be treated as a resident for
the entire year. Generally, however, you cannot claim tax treaty benefits as a resident
alien. Please refer to Publication 519, U.S. Tax Guide for Aliens ,
for detailed instructions on making this choice.
References:
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