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LEGALLY SEPERATED AND HOH SIX MONTH TEST / RULE

rx7TII
Level 1

The taxpayer is married but legally separated by final decree before the year end 2021. However, their spouse did not move out until July 2021. Is the taxpayer subject to the last six months of the year rule (cannot live with the spouse at all during this time) regarding HOH? Or are they not subject to the last six months rule possibly because they are already considered unmarried like a divorce / not subject to the "considered unmarried test"?

Basically, under normal married filing separate rules I know the taxpayer would not qualify for HOH but I am wondering if this somehow circumvents the six month rule? Perhaps I am just reaching at straws but thought I would check in case it is possible they could qualify for HOH.

 

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1 Comment 1
qbteachmt
Level 15

Here is an IRS link, with topics and bookmark links:

https://www.irs.gov/newsroom/get-ready-for-taxes-bookmark-irsgov-resources-and-online-tools-to-use-b...

The IRS has Filing Status and other Interactive Tax Assistants (wizards) that you can go through, step by step.

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