Head of Household

[Malo9]

My husband and I were separated for about 8 months this year. I went to stay with friends. Good friends. During that time I worked alittle bit. My total earnings for the entire year are approx. $610 dollars. As I have been mostly a stay at home wife. I didn't work at all while I stayed with my friends. My husband on the other hand, kept our boys 4 and 7 years old, he also paid for daycare fulltime for the 4 year old and after-school care for the 7 year old. He of course paid all of the household expenses and my car payments while I was gone. (We need the time apart to figre out what we wanted to do.) He also made sure I had money to survive on and always handed money whenever I picked up and dropped of the boys. Now we are back together fulltime ans living together in the house. It's now approx. 2 months. He is still taking care of all the household and all the childrens expenses. Does this change anything? I need to know for certain if he can file Head of Household. And is he also entitled to take the child care credit and the new child tax credit?
Also, do we have to file jointly or can we file separatly? How does this work???? Lastly, do I even have to file at all if I made so little money for the year? I know my questions are lengthy however I really need to know. I haven't the time or the extra money to pay for local Legal Tax advice. FYI - We are from Texas if that matters.
Thanks for your time and advice.
Malo

 

[loku]

separated for part of year.

Since you are married, you can file a joint return. Include your income on the return. That would give you the lowest tax. You probably do not qualify for the child care credit (nor does your husband alone) because to qualify the expenses must either allow both of you to work or to look for work. In otherwords, the expenses much be related to both of your work.

If you work or actively look for work during only part of the period covered by the expenses, then you must figure your expenses for each day. For example, if you work all year and pay care expenses of $200 a month ($2,400 for the year), all the expenses are work related. However, if you work or look for work for only 2 months and 15 days during the year and pay expenses of $200 a month, your work-related expenses are limited to $500 (2 1 / 2 months ×$200).

You do, however, qualify for the child tax credit.