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A question about Head of Household

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TomSanders

Junior Member
What is the name of your state (only U.S. law)? CA

Taxpayer live with her son in the US. Last year (2010) in November, she went back to her home country (in Asia) to marry the father of their son. (They were not married before).

According to the Head of Household requirements, taxpayer is considered 'married' if her spouse did not live in her home during the last 6 months of the tax year. Since her home is in the US and her spouse has never been to the US, she is considered 'unmarried' because her husband has not lived in her home in the US during the last 6 months of 2010.

Does anyone agree or disagree?
 


TomSanders

Junior Member
So at least for a brief time they lived together in Asia.
The rules says taxpayer is considered 'unmarried' (for head of household purpose) "if her spouse did not live in her home during the last 6 months of the tax year". So is living together in Asia regarded as her spouse living "in her home"? Throughout the discussion on this topic in Pub 17, taxpayer's home always refers to her main home in US that she provides for her son.
 

davew128

Senior Member
You're parsing words from a publication which may or may not match the statute. Fortunately for you, the law itself says a married person is treated as unmarried if their spouse is a non-resident alien. An unmarried person can be a head of household if they qualify under the rules for doing so.
 

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