35 Miss. Code. R. 6-03-04-102 - SEPARATED PERSONS

Any married person who does not live with their spouse, but is not divorced, is defined as being separated.

1. a. A separated person who has legal custody of one or more minor children and occupies and maintains a home for them is considered head of a family. If this home is not the home at the time of separation, the home must be owned solely by the custodial parent because of the definition of eligible property in Title 35 of the Mississippi Administrative Code, Part VI, Subpart 2, Chapter 6. b. If the court has awarded joint custody, both spouses shall be seen as having legal custody of a minor child.

2. A separated person who occupies a home is eligible for exemption if he or she did not file a joint income tax return, has custody of minor child or occupies the marital home.

3. EXAMPLES:

a. A husband and wife separate. Wife lives in the home at the time of separation. Husband buys another home at the time of separation in his name alone and has custody of a minor child. Both persons are considered as head of a family and are eligible for homestead exemption, if they meet all other requirements.

b. Same details as above except husband has no minor children. Wife is considered as head of a family and is eligible for homestead exemption after meeting all other requirements. Husband is eligible if he does not file a joint income tax return.

c. Husband and wife separate and have no children. They sell the home at the time of separation and each buy another house. Both are considered head of family and are eligible if they file separate income tax returns.

Notes

35 Miss. Code. R. 6-03-04-102