Under what conditions does the IRS consider a Spouse to be abandoned?
The IRS has clearly stated that per "IRC Sec. 7703(b)", a spouse is considered abandoned when all of the following conditions have been met as shown below:
a. The abandoned individual pays more than half the cost of maintaining his/her household for the taxable year.
b. The individual files a separate tax return.
c. The individual’s household is the principal home of a dependent child for more than six months of the tax year and the individual is entitled to claim the dependency exemption (even if no claim is made).
d. The individual lives in a separate residence from his/her spouse for the last six months of the tax year.