In a world of legalized polygamy that treated spouses as an appropriate taxable unit, polygamous taxpayers would still encounter potentially significant marriage penalties in comparison to both four
unmarried taxpayers and two dyadic couples.
The Tax Court held that, in calculating qualified residence interest,
unmarried taxpayers must apply the debt limits for home acquisition and home equity loans to their total joint indebtedness on qualified residences rather than to each of their shares of the indebtedness.
This One really caught everyone by surprise: In PLR-149319-09, the IRS issued guidance to
unmarried taxpayers afforded the rights and benefits of "married" under stale law.
1) Providing that if multiple taxpayers Different rules for residing in the same
unmarried taxpayers principal place of create complexity abode are eligible and place unmarried to claim the same parents at a qualifying child, an disadvantage when otherwise eligible compared with other taxpayer may claim types of extended the EITC for workers family situations.
The HOH filing status generally provides a lower tax assessment for
unmarried taxpayers who cared for a dependent for over half the year and paid more than half the cost of maintaining their home.
