CLIENT WITH 3 KIDS FILE MFS AND HUSBAND AS WELL

[HOPE2]

Hi to all.

A new client thought her tax preparer filed her return in 2022, but it was not filed. In September 2022, her husband left the house, and she stayed in their home (the deed is under her name, and she paid the mortgage and property tax). She is sure her husband filed as Married Filing Separately (MFS) with the standard deduction, using the same tax preparer. She has a paper tax return which was never filed (she checked her IRS account, and nothing is there). The tax preparer had prepared her return as MFS with the standard deduction.

My question is: can I file MFS with itemized deductions for her, since she paid about $26,000 in real estate tax and interest reported on a 1098 form? I think the IRS will send a notice to her husband requiring him to itemize as well, right?

Thanks for your help!

[Jim-from-Ohio]

1. MFS SALT limitation = $ 5,000

2. mortgage interest and charitable contributions (two most common other Schedule A deductions, along with maybe $ 5,000 SALT deduction would have to be enough to eclipse the MFS standard deduction) 

[BobKamman]

She is sure of how her husband filed, but she was also sure that her return had been filed until she couldn't remember getting a refund or paying a balance due?  Single parents of 3 kids can be excused for some uncertainties.  But meanwhile, what is her marital status?  Coming up on two years of separation, are there any divorce proceedings?  Perhaps some state court agreements on how to file for 2022 and 2023?

But yes, she can itemize.  And while IRS might require her husband to do the same, reports of such audits are rare.  Did he claim the kids?  He might get an IRS notice about that.  

[Accountant-Man]

At this point she could probably file HOH.

[Jim-from-Ohio]

For 2022 have to have lived apart from her husband last six months of 2022 though to qualify as HOH.. spouse left in september 2022 I think OP said. 

[HOPE2]

Husband left the house SEP 2022 so can not be as a HOH.

[HOPE2]

Thanks @BobKamman , no he did nit claim kids also, he did not itemize.