Marital Deductions Expenses:
This is just a list to guide you in putting together marital deductions for a non-filing spouse. These deductions only apply if your attorney tells you that your household income is over the median or Means Test allowable amount for your family size. It is not exhaustive and not guaranteed to be an allowed deductions.
Please provide an accounting based on 6 months of your spouse paying these and other non-household expenses.
Please note that in the Richmond Division, the UST will try to make the argument that if any of these expenses benefit the household or the filer then they would be considered “household” expenses dan not allowed as “marital deductions”. These expenses apply only to the “non-filing” spouse.
1. Taxes paid by spouse not listed on his pay stubs;
2. Insurance paid by spouse not listed on his pay stubs:
3. Retirement contributions paid by spouse not listed on his pay stubs:
4. Union dues paid by spouse not listed on his pay stubs.
5. Payment for credit card debt, personal loans, and other debt only in non-filing spouse’s name.
6. Business cell phone expenses for non-filing spouse;
7. Car payment, vehicle insurance, car expenses for non-filing spouse’s car;
8. Spouse’s 401(k) loan repayment; (did the money borrowed benefit the household?)
9. Student loan repayment for non-filing spouse;
10. Tuition payment; (Is the child of the marriage? Is the child still a dependent?)
11. Alimony or child support payments;
12. Business expenses, including travel, food, lodging, uniforms.
13. Attorney fees;
14. Hobby, entertainment, athletic (gym) expenses;
15. Mortgage payments and other expenses in real estate owned solely by spouse and used as investment or rental property.
Rule: For a non-filing spouse’s expense to qualify it should be 1) solely the non-filing spouse’s obligation; 2) not a “household” expenses; and 3) in the case of filers in the Richmond, should not provide a benefit to the household or the filing spouse. When in doubt, review potentially qualifying expenses with your attorney.
Rev. 1/14/18