Need Sanity Check - HOH and exemptions
ProSeriesNew Client - Single woman, (medical records transcriptionist), works 3 W-2 jobs total 90K, has a 1099-Misc box 7 for 2k, lives with and supports her parents.
Parents do not collect soc sec but father has W2 for $7500+ and w2G for 700+. Both over 65.
2009 and 2010 situations are nearly identical.... Last year, preparer filed parents as MFJ, claiming NO exemptions. He filed daughter as HOH claiming both parents. In addition, preparer allowed a $4500 auto deduction on Sch C and claimed 12% of household expense for office on Sch C (plus some other stuff)... total Sch C loss approx 8K.
My solution is that if father files MFS he will pay small tax on his earnings. Daughter can then claim HOH and mom... only allow schedule C expenses directly attributable to the 1099 income... other unreimbursed bus exp to schedule A.
I'm going to have to explain this to TP tomorrow and just want to confirm my thinking or get other opinions....




