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Tax Law (Questions About Taxes)/Spouses live and work in different states for the year

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Question
Hello,

For entire 2012, my husband lived and worked in GA while I lived and worked in CT. Both of us have rented apartments in both cities in our respective names. I live in a shared accommodation, while he is the only one on his lease. I travel to meet him twice every month. I was in GA for approximate 50 days in 2012.

While filing our returns:

1) Can we claim GA as both my husband's and mine primary residence and show me as non resident of CT?

2# Can I claim tax benefit for my #expensive) air travel back & forth from CT to GA, along with my rental and per-diem expenses in CT?

3) Can i claim tax benefits on my transportation costs in Stamford? I use public transport or taxi to commute to my work place.  I do not maintain any car in CT.

4) Can we claim employment search related expenses even when employed?

Thanks in advance for your help.

Answer
Jane,

Thanks for your question.  I presume your job in CT is a more or less permanent arrangement. Answers are based on that.

1. You cannot claim GA as your primary residence as you did not spend most of the year there.  The IRS considers CT as your tax home.

2 & 3. Since CT is your tax home, none of the expenses of travel or living are deductible.

4. If the job search is for a job in the same or a related field, you may deduct those costs as miscellaneous itemized deductions.

If you are a resident of Connecticut and your spouse is a nonresident of Connecticut, filing separately for Connecticut only is your Connecticut income tax filing status unless you both elect to be treated as residents of Connecticut for the entire taxable year and to file a joint Connecticut income tax return. If an election is made, filing jointly for federal and Connecticut is your Connecticut income tax filing status.

In Georgia, you should enter a "3" in the box for your filing status. See page 11, instructions for lines 4 and five at this link https://etax.dor.ga.gov/inctax/2012_forms/TSD_Form_IT511_Instructions_TY%202012.pdf.

The matter of allocating income between states is somewhat complex and I strongly advise the use of a professional preparer.

Hope this helps.

John Stancil, CPA

Tax Law (Questions About Taxes)

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John Stancil, CPA

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I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at www.mybaldcpa.com. I also offer seminars and consultations to churches and clergy on their tax issues at www.churchtaxsolutions.com Also visit my blog, www.thetaxdocspot.com. I am listed on Tax Connections at https://www.taxconnections.com/profile/John-Stancil/12258973 Prepare and file your own taxes at www.1040stancilcpa.com

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I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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FICPA, NATP, NCPE Fellowship, Lakeland Business Leaders

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The CPA Journal, Florida CPA Today, Green Consumer, Green Business, Global Sustainability as a Business Imperative, Palmetto Review, NATP TaxPro Quarterly, Mustang Journal of Finance and Accounting.

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DBA University of Memphis MBA University of Georgia BS in Accounting Mars Hill University

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