Ask a CPA

You may not deduct any part of the standard monthly charge for the first telephone line into your home.
If you have more than one line which is used for business, the costs are fully deductible.
The costs will include phone rentals, business long distance calls, and optional services such as call forwarding and call waiting.
To avoid possible problems with the IRS, it is suggested that you maintain separate business and personal phone lines.

No. If you are married (as of the last day of the year),you may elect to file using the status of married Jointly or married Separately.
Generally, separate tax returns may be more beneficial and save both people money, when both people have earnings and taxable income and high medical or miscellaneous itemized deductions exist.
Filing separately may allow more of the phased-out itemized deductions which are based on the taxpayer(s) Adjusted Gross Income.

If you did not live with your spouse for the last 6 months of the current tax year and maintained a household for your dependent children, you may file as a "Head of household" filing status.
Head of household filing status is better than married-filing separately or single. You should speak to your local CPA prior to filing your tax return.

Yes. You may take the full year's exemption amount even though she only lived with you for 2 months of the tax year. A full year's exemption amount would also be available for dependents born during the year.

No. You cannot deduct the loss on the sale of a principal residence on your tax return.

If you are unmarried at the end of the year, you may be able to file as a head of household or widower if you pay for more than 50% of the household costs for the child or relative that lives with you.
You may file as a widow(er) if you became a widow(er) in the 2 prior tax years, and in the current tax year you paid more than 50% of the household costs for you and the dependent child.
The tax rates for widow(er) and head of household are more favorable than filing as a single.

Regardless of the date, if you are divorced during the tax year or have a separate maintenance agreement, you are treated as unmarried for the whole year. If you remarry before the end of the year, you will be treated as filing a joint return or you may elect to file as married filing a separate return. An unmarried person with a child may use the filing status of head of household. A unmarried person without a child will be treated as single. Speak to your local CPA before you file your tax return.

If at the end of the tax year you live together in a common law marriage that is recognized by the law of the state where the marriage began or in which you live, you may file as married-filing jointly or married-filing separately.

If you are filing as married filing separately, both persons must file using either the standard or itemized deduction amounts. One spouse cannot use the standard deduction and the other use the itemized deduction amount.

The American Opportunity or Lifetime Learning credits are not available for married filing separate returns.
For MFS you must have lived apart from your spouse for the last 6 months of the year to take advantage of the dependent care, earned income, elderly credits and the $25,000 rental loss allowance.
Also Social Security will be 85% taxable.