A taxpayer’s filing status – married filing jointly, married filing separately, head of household (HOH), qualifying surviving spouse or single – significantly impacts their tax liability and benefits. It determines whether they need to file a return, the type of return required, the standard deduction amount, the credits they can claim and the total tax they owe.
Below, you’ll find a few of the top questions from a recent webinar on the topic and their accompanying answers. If you choose to attend the on-demand version of this webinar, you can access the full recording and the entire list of Q&As.
Q: A girlfriend that lives with her boyfriend, and she doesn’t work. Can the boyfriend use the HOH filing status?
A: No, the boyfriend cannot use the HOH filing status. Even though the girlfriend could be a qualified relative, she is not a qualifying person for purposes of the HOH filing status.
Q: Does a non-resident alien (NRA) spouse need a Social Security number (SSN)?
A: They need either an SSN or an ITIN to file as MFJ or MFS.
Q: If they have an SSN, does that mean they are a U.S. citizen?
A: Not always. Some SSNs are not for working purposes, and some of them are issued to green card holders, so it is always good to question the client of their status for purposes of filing a tax return.
Q: Can one spouse file as MFS and the other spouse file as HOH at the same address?
A: No, you cannot file HOH if you are married. To file HOH, you have to be considered unmarried as of the end of the tax year. One of the qualifications is that the taxpayer did not live with their spouse for the last six months of the year.
To learn more about determining filing statuses for your clients, you can watch our on-demand webinar. NATP members can attend for free, depending on membership level! If you’re not an NATP member and want to learn more, join our completely free 30-day trial.
About National Association of Tax ProfessionalsThe National Association of Tax Professionals (NATP) is the largest association dedicated to equipping tax professionals with the resources, connections and education they need to provide the highest level of service to their clients. NATP is comprised of over 23,000 leading tax professionals who believe in a superior standard of ethics and exemplify professional excellence. Members rely on NATP to deliver professional connections, content expertise and advocacy that provides them with the support they need to best serve their clients. The organization welcomes all tax professionals in their quest to continually meet the needs of the public, no matter where they are in their careers.
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Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing.