My ex-hubby wants to claim me for Head of Household status, okay by me, but can he do it? What's the rules?

Question

My ex-husband wants to claim me for Head of Household status, it's okay by me, but can he do it? What are the rules? I had no income of my own for the tax year except for a sale of stock with proceeds of $20k but we have a carryover loss of $29k from the previous year to deduct against it which wipes out any gain. I have real estate in my name that he paid 1/2 or all of the property taxes and insurance, in addition, he paid all the mortgage payments (principle and interest). Can mortgage interest and taxes that are in my name that he paid, be deducted if he Itemizes using Head of Household and me as a dependent? He also pays for my healthcare coverage and gives me money for other expenses. Am I a dependent under the rules?

Answer 1

He cannot file as Head of Household using you. End of discussion on that.



If you were divorced in 2012 or earlier, he can claim you as a dependent under the Qualifying Relative rule even though you are not related. If you divorced in 2013 he cannot claim you as a dependent on his 2013 return.



You can claim an unrelated person as a dependent under the Qualifying Relative rule if ALL of the following conditions are met:



1. The person is a US citizen or resident of the US, Canada or Mexico.



2. The person is not the Qualifying Child of another taxpayer.



3. The person does not file a joint return with another taxpayer.



4. The person lived in your home for the entire tax year.



5. The person had less than the personal exemption amount ($3,900 for 2013) in gross income (excluding only non-taxable Social Security) for the entire year. Gross income includes all income from all sources before any deductions whatsoever, including normal business expense deductions.



6. The person received more than 50% of their total support from you for the entire year.



7. There is no state law or local law or ordinance that prohibits cohabitation. Any such law or ordinance, even if unenforced, kills the exemption. Mississippi, Virginia, West Virginia, Florida, North Dakota and Michigan still have laws that prohibit cohabitation as do a number of cities, towns and counties throughout the country.



If you can claim the person, you only get the exemption. No Head of Household filing status, no EIC, no Child Tax Credit, etc.



See IRS Pub 501 http://www.irs.gov/pub/irs-pdf/p501.pdf for more information.

Answer 2

No, he cannot. An ex is never a Qualifying Person for HoH filing status. To file as HoH requires a closely related individual such as your minor child that you can claim as a dependent under the Qualifying Child rule or some other close relative such as a sibling or parent that you do claim as a dependent under the Qualifying Relative rule.



While an ex spouse *could* be a dependent under the Qualifying Relative rule if the income, residence, and support tests are met, that is NOT allowed for the year of the divorce.



He cannot deduct mortgage interest that he paid if his name is not on the loan. He cannot deduct property taxes if his name is not on the deed. That is true even if he can claim you as a dependent. If he can claim you as a dependent and does so, he can deduct the cost of medical care that he paid out of his own funds, subject to the usual 10% AGI floor.

Answer 3

No HOH filing status when trying to be able to qualify to claim you as a qualifying dependent during the 2013 tax year on the 2013 1040 FIT return during the 2014 tax filing season.

The itemized deductions only the ones that he is legally liable for and did pay for them during the 2013 tax year.

My guess for claiming you as a qualified relative dependent during the 2014 tax filing season would have to be a NO.

Hope that you find the above enclosed information useful. 03/31/2014