Kathy and Brett Ouray married in 1996. They began to experience marital difficulties in 2010 and, in the current year, although they are not legally separated, consider themselves completely estranged. They have contemplated getting a divorce. However, because of financial concerns and because they both want to remain involved in the lives of their three sons, they have not yet filed for divorce. In addition, their financial difficulties have meant that Kathy and Brett cannot afford to live in separate residences. So Kathy, Brett, and their three sons all reside in a single-family home in Chicago.
Although Brett earns significantly more annual income than does Kathy, both parties contribute financially to maintaining their home and supporting their teenage sons. In one of their few, brief conversations this year, they determined that Brett had contributed far more consideration than had Kathy to the maintenance of their home and the support of their sons.
Thus, Brett has decided that for the current tax year, he and Kathy will file separate Federal income tax returns, and that he will claim head-of-household filing status. Even though they live under the same roof, Brett believes that he and Kathy should "maintain separate households." Therefore, Brett believes that he is eligible for head-of-household filing status.
Advise Brett on which filing status is most appropriate for him in the current year?