in a year following "Member-of-the-household status is not available for anyone whose relationship with the taxpayer violates local law or anyone who was a spouse during any part of the year. However, an ex-spouse can qualify as a member of the household in a year following that of the divorce." Question: This paragraph comes from my tax textbook. I don't understand what "in a year following that of the divorce" refers to. Suppose Tom and Mary divorce in March 15, 2016, how long can Mary be claimed as the member-of-the-household on Tom's tax return?
Feb 19, 2017 1:21 AM