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Filing

Married filing separate status

When filing a married filing separate return, you'll need to determine if the
Lives apart entire year
 and
Claiming spouse
 checkboxes apply.

Lived apart the entire year

If filing a married filing separate return and spouses lived apart the entire year, go to the
1040
 screen in the General folder, and mark the
Lived apart entire year
 checkbox.
This information is used to determine the following:
  • If the taxpayer qualifies for a special allowance for rental real estate activities with active participation on Forms 8582 and 8582Cr.
  • If the taxpayer qualifies for the credit on Form 2441, Child and Dependent Care Expenses. If the taxpayers lived apart only during the last 6 months, go to the
    Cr
     screen, located in the Credits folder, and mark the
    Taxpayer is considered unmarried for Form 2441 purposes
     checkbox. You'll also need to check the qualifications in the Form 2441 instructions.
  • Eligibility of Schedule R, credit for the Elderly or the Disabled.
  • The proper threshold amount to calculate taxable social security benefits.
  • The proper threshold amount to calculate the deductible portion of contributions to traditional IRA accounts.

Claiming spouse

If the taxpayer is filing a separate return and claiming an exemption for the spouse, go to the
1040
 screen in the General folder, and mark the
Claiming spouse
 checkbox. This will also mark the
Spouse
 checkbox in the exemptions section of the 1040 Tax Worksheet.
When you mark the
Claiming spouse
 checkbox, you indicate all of the following are true about regarding the claimed spouse:
  • The spouse had no gross income.
  • The spouse is not filing a return.
  • The spouse doesn't qualify as a dependent for someone other than the taxpayer, even if not actually claimed on that person's return.

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