Head of Household/Married Filing Separate

ahatcehr72

My husband and I have been separated for awhile now. I live at a totally different address. Every year he files Married Filing Separate and I file head of household because I take care of my disabled brother and his child. A few months ago, I received a letter from the MS department of revenue stating that I can not file head of household and that I should have filed Married filing separate and that I owe my state tax refund back. Could someone please explain this to me?

GarrettE

Here is what Mississippi says about the Head of Family status:

A Head of Family individual is a taxpayer who is single and who maintains a household which constitutes the principal place of abode for himself or herself AND one or more dependents. A married individual must live apart from his/her spouse for the entire year to qualify for Head of Family filing status. If the dependent does not live in the same home with the taxpayer, such taxpayer does not qualify as head of family even though the taxpayer may contribute to the support and maintenance of a separate household for the dependent .You must have a dependent of yours living in the home with you for the entire year to file as head of family.

Here is a link to the 2024 MS tax instructions: 80100241.pdf

Based on the information given, it is possible that you do in fact qualify for this status. You might want to reach out to the MS DOR for further clarification and information about this. You can contact them at (601) 923-7700.