Head of Household

Last year I started helping my mom and sister with filing their taxes. My mom has a dependent(my other sister) which is disabled. My sister has a dependent which is her son. I filed my mom as the head of household because she is the one that the house is rented by. Both of them claimed their own dependent. Could I have also claimed my sister as head of household since she pays rent to my mom and takes care of her son and everything to do with him?

Rosallyn, good question. Basically, for Head of Household, the person who provides more than half of the total support of a ‘qualifying person’ is eligible to take that filing status. And for HOH only, a qualifying person is a very closely related person who is also a dependent. If your sister does not have any income, then she could not claim her son as a dependent. On the other hand, if your sister did have income, then you mom probably could not have claimed her as a dependent nor used the HOH filing status. In either case, you cannot claim HOH using the same qualifying person (your sister) because she is either the dependent of your mother, or she is not eligible to be a dependent.

An accurate answer can be obtained by reviewing everyone’s income and determining (1) whether or not your sister could be claimed as a dependent; and if so, (2) whether you or your mom would be most eligible to claim her.

Hope this helps,

I recently purchased a home for myself and my mother. I pay basically all of the bills for the home as my mom ran into some hard times with student loans, however she makes over $3400. Would I be able to claim her as a dependent? Would I be able to file as head of household?

Adrian, if order to qualify for Head of Household with a parent, you will need to be able to claim your parent as a dependent under the qualifying relative rules. If your mom has gross income over her personal exemption amount for the year, she’s probably not going to qualify as your dependent.

In September of 2008 I gave birth to my son. I am claiming him as a dependent and am trying to figure out if I can also claim head of household. I read that the exception to the rule of “the child must reside with you for at least half the year” is if the child was born that given year. Then it counts as if they’ve been there all year.
For the first 8 months of 2008.. I lived in an apartment where I paid my full portion of the rent. Then moved in temporarily with my mother and will be here until the end of the year.
So even though technically I did not have my son living with me during the 8 months where I paid my rent (more than 1/2 the year) because he was born in the 9th month.. does this exception to the rule (his birth in this year) make is plausible that I would technically be HoH for tax reasons?

Melinda, the worksheet in Publication 501 for determining the upkeep of a house references your expenses for the entire year. So it seems reasonable for you to look at your expenses for the whole year and not just the time after child birth.

I have a general question that I have been trying to research for the longest. I have been claiming my children for the past two years because the mother and I were living together even though at the time i was still paying child support. Til this very day she is not working and I pay child support and have never been late,I also pay healthcare while they also get wellcare. Not looking for an applause but I want to know if I can still claim them as my dependents on my income tax. the reason being I provide more than $850 plus a month, which takes care of her rent light bills, water, cell phone, etc.

I am the noncustodial parent of my children, however my visitation rights allow me to 50% of the time with my children and i am resposible for 70% of all expenses…can i claim head of household? Can two people claim head of household for the same qualifying person?

Corey, to qualify for head of household, the child must live with you for more than half the year. So if you split the time exactly 50-50, then neither parent will qualify for HOH. Generally speaking, it’s best to negotiate which parent gets to claim the child-related tax benefits in advance to avoid any misunderstandings.

brujohnson123, two people cannot both claim head of household using the same qualifying person. To qualify, the child must live with you for more than half the year, and you must pay for more than half the cost of keeping up a home for the entire year. If you meet those qualifications, then you are entitled to use the HOH filing status. You should also discuss this with the mother so that you can both agree in advance on how best to coordinate the tax benefits for the children, to prevent any problems when you file your returns.

I have had my son 8 months out of the year an I still payed Child support, before we had split custody an now I have full, the Judge said she can claim him but she has not had him half of the time an I have payed all his med dent an day care should I claim him anyway!! I dont pay support anymore due to the fact I have full custody!

My wife suffered some strokes after giving birth to our daughter in late Jan. Since then I have been taking care of my son, 5, and my daughter while my wife has been in a rehab facility. Does this qualify? Also, what about if my wife never returns home and we remain married, do I still qualify for head of household???

My mother lived with me for 10 months during the year, at which time she was unemployed, and I covered the majority of the household expenses (more that 90%). Would this qualify me for a Head of Household exemption?

My college age daughter moved out of our home in August after graduating, getting a job, and renting a place. I have been custodial parent and maintained her home. I will not claim her as a dependent since she now has her own job but can I still claim HOH and will that affect her filing her own taxes?

During this past year, my son’s last year of high school, he was able to attend community college part-time, for college credit. He graduated from high school in June 2008. Through the end of 2008, he continued taking community college classes (carrying 12 units, which I believe is below the 15 units required for “full-time” status). He turned 18 in July and, while continuing with college, also began working part-time, with standard deductions being taken from his paychecks. He lives with me, and I contribute to over half of his living expenses, including car purchase, car maintenance and repairs, car insurance, health insurance, food, clothing, textbooks (required for school but not falling within the “mandatory” category), and so on. In previous years I have filed as head of household, listing him as a dependent. From your answers to other people in this forum, it looks like I would still be considered head of household for 2008, listing my son as a dependent for all of 2008, although I am not clear as to how he files relative to his earnings or how I include that (his earnings and his own filing) in the picture when I file my own return, or even the best way to go about this (my first time dealing with this question). Can you please shed some light on this? I have prepared my own returns for many years and would like to continue doing so because it’s taken a while to build a good track to run on (to accommodate my own mix of employee and self-employed income, depreciation schedules, and so on). Could you give a kind of “broad strokes” list of all of the implementation steps I should undertake in proceeding through the tax booklet and forms? That is, in your experience, what form numbers am I going to need to “tree” my way through, and in what order, to make sure I don’t miss something important? All I need a correct and complete general map–I can figure out the details as long as I’m headed in the right direction. Thank you!

Can an unmarried couple living together with two children both claim HOH, with one parent claiming 1 child and the other claiming the other child?

I live with my boyfriend were not married. I would like to know if the both of us could file head of household? We do not have any kids together. I do have 3 kids from a previous marriage that I have custody of.

Hello. Here is my scenario. Me and my fiance (we are both legally single) are trying to figure out the best way to file our taxes. We are considering filing both as Head of Household .. let me explain .

She has an 8-year old child (not mine) which she can claim, and lived in an apartment for the majority of the year.

We had our baby boy (mine) this past June and I’ve been living here taking care of my home all year and she only came to move in a few months ago. Our little boy has been living with me since birth while she was making the transition to make the move to where we live now.

That is a very special case scenario I know .. it seems that we can both file HOH for this year alone since we lived the majority of the year separately (and covered maintenance) and each have a dependent.

What are your thoughts?

Please remove my last name from my last comment .. thanks,

My son is 18 but will not graduate high school until this June 2009. Should I change my withholding now at the beginning of the year for 2009 because I will not be able to claim head of household at the end of 2009 or can I even if he’s in school 1/2 the year and only has a part time job? thanks

Lori, it sounds like you’ll be losing him as a dependent and also the HOH filing status. I’d adjust your withholding now, just to be on the safe side.

Joshua, yes it does sounds to me like both of you would qualify as head of household for the year. You are both unmarried and both paid more than half the cost of maintaining your separate residences.

Melaney, it sounds like you might be head of household, but that your boyfriend might not be. To qualify for HOH, you’ll need a dependents and need to pay for more than half the cost of maintaining the residence. You certainly have the dependents. So the question will come down to who paid the most for rent, food, utilities, etc.

Mike, it may be more advantageous for you to file as married filing jointly, which would provide you with a higher standard deduction and an extra personal exemption, plus you’d be able to claim all the medical expenses for your wife. If your wife is unable to sign the return, you may be able to sign for her (after obtaining her verbal permission). See this section of Publication 501, especially the paragraphs about the spouse being unable to sign.

Linda and Amanda: you both have similar questions, which I will respond to here. In order to qualify for HOH, you’ll also need to be able to claim the dependent. So Linda won’t likely be HOH because she can no longer claim her daughter as a dependent. Amanda might be HOH, but only if she’ll be able to claim her mom as a dependent.

TommyBoy, if the court has awarded the dependent to the mom for tax purposes, then you’ll need to abide by that decision. However, as the custodial parent you are otherwise entitled to claim the dependent. I would talk this over with a tax accountant or an attorney, as you may want obtain the tax benefits for yourself.

Ad Astra, great question! Basically, it might look something like this:

1. Is your son still a dependent?
1a. Is he under age 19 at the end of the year; if so, you don’t need to worry about his level of income nor about whether he was a full time student.
1b. Is he age 19 to under 24 at the end of the year; if so, was he a “full time” college student

2. Do you qualify for HOH?
2a. Are you unmarried (as of Dec 31st)
2b. Do you have a qualifying person live with you? (Note that absences for school don’t count against this criteria.)
2c. Did you pay for more than half the cost of maintaining your home.

3. Optional: what are the tax savings for you claiming the dependent and HOH vs. your child claiming himself. (This will require preparing the returns a couple of different ways. But generally speaking if the child isn’t making a lot of money, it’s better for the parent to take the tax breaks.) The relevant tax breaks to consider include:
a. the personal exemption
b. standard deduction
c. education credits or tuition deduction for the college
d. medical expenses

Your son’s income will be reported separately from yours. He’ll file his own return. If he’s your dependent, then he won’t be able to claim a personal exemption; he’ll have a lower standard deduction; he won’t be able to claim his own medical expenses or the education tax credits.

My son has lived with me for the whole year of 2008 but he turned 19 at the end of june 2008. can I claim him as a dependant on earned income credit? since he was living with me for the full year and I paid for 100 % of his care. I am a single parent.

You child might qualify as your dependent and for the earned income credit for 2008. At age 19, the question is whether (a) he’s in school full-time, or (b) disabled, or (c) if he earns less than $3,500. If either of these are true, then he’ll be your dependent, and thus also qualify you for the EIC. He won’t qualify you for EIC after he turns 24 (unless he’s permanently disabled).

My boyfriend and I have lived together for 13 months now and seven months ago he was awarded full custody of his two kids. They live with us too. I make alot more money than his does and I pay the majority of the household bills like the rent and the utilities plus other monies for him and his kids. Can I claim them on my taxes. Oh he is still legally married to another woman not the childrens mother but in the process of a divorce.

I have two sons by two seperate men. I know what to do about one on the taxes but, the other is complicated. We divorced in June and the papers say “Mother shall claim the minor child as a tax dependent for income tax purposes during ODD numbered years, and the FATHER shall claim said child as a tax dependent for income tax puposes during EVEN numbered years.” So, can I claim Head of Household? Does this just mean (if applicable) mean I don’t get the EIC on the said child the year he claims him?

I am 20 years old living with my mom right now and I just had a baby in December. If my mom claims me and the baby for HOH, will that take away from me claiming myself and the baby as dependents? Also, do I still qualify for earned income credit if I had my baby in December?

my girlfriend and i have lived together in ur own place for over a year and we had a baby in feb of 2008 i made more money than her but she was a student and still held down 2 jobs which would be the best way to file our taxes that we get the most money back?

I have lived with my girlfriend since April. She has two kids and does not work. Is there any way I can claim HOH and also claim the EIC for her two children. Is there a loophole for unmarried couples?

I am married but my husband has been incarcerated for the past 15 months. Under these circumstances do I qualify to file as ‘Head of Household’?

Tanika, basically no. Your boyfriend is eligible to claim the kids, not you. There are two sets of rules for dependents: qualifying children and qualifying relatives. The qualifying children rules take priority over the qualifying relative rules. Since the kids are qualifying children of your boyfriend, then they are precluded from being your qualifying relatives.

Jessica, you’re right. You might be eligible for head of household and EIC based on the other kid, however.

Krystal, if your mom claims you and your child as dependents, then you would not be able to claim your child as a dependent nor would you be eligible for EIC. Also, you would not be able to claim your own personal exemption, and might have a lower standard deduction.

Josh, it’s impossible to say which way of filing will be best for you. For that we’d have to run the numbers and see what makes sense. However, according to the rules for dependents, the parent with the higher income would claim the kid provided the child lived with both parents for the same amount of time (which I presume is the case in your situation). Thus I would say, tentatively, that you should file as head of household, claim the kid, and possibly the child tax credit and earned income credit (if you qualify). Your girlfriend would then be single with no dependents.

Gordon, you are not eligible to claim the kids. The kids are your girlfriend’s dependents. You might be able to claim your girlfriend as a qualifying relative, but would mean that no body gets to claim the kids as dependents. In any event you do not qualify for Head of Household since your girlfriend and her kids are not among the “qualifying persons” that make you eligible for HOH.

Nettie, possibly. To be considered unmarried, you cannot have lived in the same residence as your spouse for at least the last six months of the year. However, temporary absences do not count towards this 6-month test. In Publication 501, the IRS writes,

“You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. It must be reasonable to assume that the absent person will return to the home after the temporary absence. You must continue to keep up the home during the absence.”

Whether the incarceration counts as a temporary absence or not is something you’ll have to decide for yourself.

My ex and I share our child 50%. I pay for most things and I earn more.
Realisticly it’s more 55% in my favor.
Is it possible for me to claim HOH and her to get the earned income credit?

K, the child must live with the taxpayer for more than half the year in order to qualify as a dependent, to qualify for HOH and to qualify for the earned income credit. So all three tax benefits are linked together by this residency requirement.

My sister lived with me all of 2008 until she got married in december 2008 I was her main provider. Can I claim her as a dependent? She is 21 and was a full time college student. She will be filing her taxes jointly with her husband.

Please let me know….thank you

Leilani, it will probably be better for your sister not to be your dependent. That way she and her husband can claim the tax credits for higher education on their return. However, if the couple files only for a refund of their withholding and does not claim any other tax credits or deductions, then you could claim your sister as a dependent under the qualifying child rules. It would be good to compare the tax returns to see which way would yield the largest overall tax refunds for all three of you.

Last year we still claimed our 19 year old as a dependant because he was a full time student. He also had a part time job. He didn’t receive the stimulus check, nor did we get anything extra for him.
Is it better to let him claim his self this year?

My husband and I have been physically separated for almost 2 years. We have 3 children together, but they live with me. The separation is friendly, and we get along well. He does help support the kids. All of this is done out of court, we have no legal custody or support agreements. We would like to know if I can give him a release to claim 1 of the children on his taxes (only fair!). If this is legal, can we both file head of household? He does keep the kids at his place quite a bit. Thank you!!

I live alone, independent, single. I rent and I pay all of my own bills. Do I qualify to file as head of household?

Val, if you don’t claim your son as a dependent, and if he has at least $3,000 in qualifying income (e.g., wages), then he would get his own recovery rebate credit. Whether this is advantageous, I’m not sure. You’d have to compare it to claiming him as a dependent and taking any deductions or tax credits for his college education.

Princess Xena, you can allow your husband to claim one of the kids even though they live with you. To do this, you’ll need to fill out Form 8332, and give one copy to the dad and keep one copy for yourself. The dad will need to attach this form to his tax return in order to properly claim the dependent.

This dependent would qualify the dad to claim the dependent’s personal exemption and the child tax credit, but it won’t qualify him for head of household. That filing status requires that the dependent actually reside in the same household as the taxpayer for more than half the year. So if you do allow him to take the dependent, then your filing status would be HOH but his filing status would be single.

Ash, no. In order to be head of household, you need to provide for a closely related relative who lives with you in your household. Here’s a link to the criteria for head of household status.

My daughter and grandson moved in with my husband and I August 2008. She has been separated since Nov 2007. Her divorce was final Nov 2008. She supported her self and my grandson for 8 months until she moved home this las August. We split the bills 50/50. My Husband and I file long form. Can my daughter also file HOH?

I am filing married jointly. My daughter who is 22 and my grandaughter live with me. Can I claim them as dependents? She is separated from her husband and I am providing her living costs. Her husband is not claiming my grandaughter.

Anita, it does sound like your daughter will qualify as HOH for 2008. That’s because she provided more than half of the cost of maintaining her residence for herself and her child.

D, Unless your daughter is in college, it’s doubtful you’ll be able to claim her as your dependent. If your daughter has earned more than $3,500 and if she isn’t a full-time student, then you won’t be able to claim her as a dependent under either of the two sets of rules for dependents: qualifying child and qualifying relatives. The granddaughter should be claimed by her mom if the mom has some income. If the daughter has no income, then you might be able to claim both your daughter and your granddaughter as dependents.

my daughter is over 21, been divorced for 3 yrs.. She has no money coming in at all and I claim head of household, but can I also claim her as a dependent?

I do not have custody of my 3 children but they come over every weekend. Can I claim head of household?

My situation is as follows: My boyfriend and I have three children and all live together. Is it possible for us both to claim head of household, me claim two of my children, and him claim one?

I am divorced and my daughter, my son-in-law, and my granddaughter have lived with me for the past year. They both work but pay no rent. Can I claim head of household because my granddaughter is living there but let them claim her as a dependent. Thanks for your help because this seems to be a gray area to me.

My two children and I moved in with my boyfriend May of 08. I pay my own bills and food costs, but he pays the housing bills for the most part. Can I still claim head of household on my taxes?

I’ve divorced and have custody of my two kids (one of which I am allowed to claim as a dependent per our divorce). Me and my children have lived with my boyfriend in his house for the past four years. I financially support myself and my children. I pay rent to my boyfriend, however, he pays a lot more of the mortgage and utilities than I do. He does not have any dependents. Do I qualify to file as HOH?

This would be my first year filing taxes with as a married woman. my husband was incarcerated the beginning of last year, i send him money every week or every other week. since i support him would i be able to claim him? and if i cant what would i file as? I recently had a son in june 08 and he’s lived with me from day 1 would it be possible to claim him also?

my boyfriend has a child with another women. She doesnt work and only goes to school and from my understanding is a dependent of her mother, and wants to claim the kid- is that possible? if my boyfriend is the one who supports the child with everything can he claim the the kid?

My boyfriend and I lived together for all of 2008 (actually for the past 6 years) I never worked during 2008. He paid for all of our living expenses. He supported me 100% financially. Is he able to file as HOH and claim me as a dependant?

I am not married, but live in the same house with my children and their dad. We split the cost of living. Since there are 2 kids..can each of us claim head of household and one dependant?

I have a question. My husband and I are divorced. The divorce agreement allows each of us to claim one child (we have 2). We have shared custody, and have them pretty much 50/50. He lives with his girlfriend, whe has her own kids. He contributes to her household, as well as pays child support to me.

I know I can claim Head of Household, but and trying to determine if he can also. As we would not be claiming the same qualifying child.

My only concern is that his girlfriend may be claiming HOH as well.

Any thoughts would be appreciated.

Thanks, Heather

Hello.

My fiance and her daughter moved in with me the middle of last year. Neither is claimed by any other filer and neither have any income, and the child has autism. I claim both as dependants, Can I claim Head of Household? I am not sure I pass the “relationship” test but have seen other sites which say “yes” and some that say “no.” Thanks!

Can two people at the same address claim head of household

My son is a full time student. Last year he made $5700. Does he need to file a return? And will this affect my return for filing him as my dependent. He is now 21.

I am divorced. I still provide a home for my ex-wife and my 2 step children, ages 9 and 12. She works but I pay 100% of the rent, electricity, ect. ect.

Do I qualify for HOH?

There are two families living in one home. Both mothers are single and both have a dependent. Both provide all support of their own child, and they both pay all bills half and half. Can each of the families claim head of household?

I am a 24 single mom to one child. I work full time- and go to school full-time. pay all the bills with regard to my son and I. I pay for our food and our own expenses however, I do not pay rent to live at home and all my bills are separate. Am I able to file as HOH seeing that I provide more than half the expenses for me and my son? Will my parents be able to file as HOH since they are providing for my younger siblings as well as my grandparents? Thanks for the help.

Hi can I claim my daughter(30) who doesn’t work and my 3 yr old grandson who live with me. My daughter filed since she received some unemployment but not as HOH.

Hello. Can I claim HOH? I have a two-year old daughter, I was never married to her mother, I am the custodial parent, my daughter lived with me over half the year, I do pay child support, and the courts have given me the right to claim her every year for tax purposes. Thanks!

My daughter lives with her grandparents for half the time and lives with me( her dad) half the time. Her grandparents are claiming her as a dependent. I was wondering if I qualify to claim head of household as well thank you

Ok i have a Question that i have not found the answer to. I have two children from two different woman. I pay child support for both and provide health care for both. The agreement that I made with the mothers is to let them claim the children every year.One lives close To me and the other lives several states away.The one that lives close the visitation is set up so that I have 40% of visitation. the other child I get all summer and every holiday. Here is the question. If you add the calander days that I have at least one child with me (NOT counting an extra day if I have both on same day)it comes out to 58%. would this quailify me For head of Household?

I have a tricky tax question. I am filing as head of household with my 60-year-old mother as a qualifying relative and dependent with no earned income. However, she did buy and sell a number of assets during the year, and received a 1099-B showing loss of over $2,000 in sales of short-term assets. Can I claim the losses on my taxes, since she is my legal dependent?

Tim, You mom will need to report the sales on her own tax return. The only difference is she will be a dependent and so will have a lower standard deduction and no personal exemption.

Betty, you might be able to claim your daughter as a dependent under the qualifying relative rules if she has no income.

Deirdre, no you cannot claim HOH. That’s because your children would need to qualify as your dependents and would need to live with you for more than half the year and you would need to provide more than half of their financial support. Having custody only on the weekends won’t get you over “more than half the year” test.

Russ, the tests for Head of Household are on a per-child basis. Since neither child lives with you for more than half the year, you won’t qualify for HOH.

Don, let’s back up a second. In cases where the child lives exactly half the time with one taxpayer and half the time with another, then the tie-breaker tests award the dependent to the parent. So you should be claiming the dependent, not the grandparents.

HOH is another story. To qualify the dependent must live with you for more than half the year. Since this isn’t true either for you or for the grandparents, then neither party would qualify for HOH based on this child.

Amber, In Publication 501, the IRS writes, “To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year.” The key phrase here is “a home,” which I take to mean a single residence. So if you pay more than half of the household expenses, then you would qualify for HOH. If you pay exactly half (or less), then you won’t qualify.

Ash2, your situation is similar to Amber’s above (see #83). Only the person who actually pays for more than half the upkeep for the household will qualify for HOH. If you both pay exactly half, neither neither person would qualify for HOH.

Terry, great question. Basically, no. One of test for HOH is that, “You must be able to claim an exemption for the child. However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child….” (from Publication 501). What this means is that the custodial parent could be HOH even if they allow the noncustodial parent to claim the dependent. This splitting of the tax benefits doesn’t extend to grandparents, unfortunately. So the only two options available to you are (1) claim the dependent and HOH, or (2) don’t claim the dependent and no HOH.

For 2008 my boyfriend and I lived together and we share a child together. He has recently moved out in 2009. Can we both file head of household now that he has a different address?

please see comment 64……………still waiting for a response.

Julie, sorry for overlooking your comment. Basically, your boyfriend could claim you as a dependent, but he would still be single instead of head of household. That’s because HOH has a very narrow range of permitted relationships for qualifying (son, daughter, parent, sibling). Even though you have a close relationship, the tax code isn’t allowing HOH in this circumstance. Sorry.

Danielle, if you are sharing custody of one child, then no. Only the custodial parent with whom the child lives for more than half the year can claim HOH.

My mother & I live together in her house. I pay the monthly bills & pay her rent, but she owns the house & pays for repairs when needed. Both of us have full time jobs and I purchase everything that I need for myself & my daughter. Also, my 20 yr old daughter lived with us since April, 2008-Jan, 2009. She is now enrolled in college out of town & am paying all college/living/travel expenses. My questions are: 1) who can claim HOH, my mother or me? or can neither of us claim HOH? 2) can I claim my daughter as a qualifying child or dependent relative?

I’m single and never married nor lived with my girlfriend; however, I stretch $45K to fully financially support her, our baby, and myself for year 2008 in 2 separate apartments. The mother earned $0 last year. The 14 month old baby stays 50/50 with either me or the mother. We dont have a formal agreement so I’m not sure if a non/custodial parent has been established.

* Does my ability to qualify for HOH change if my baby is considered “qualifying relative” instead of “qualifying child”?

* Can I file for HOH since I pay rent & household expenses for both apartments in which my baby resides?

Thank you for all the advice that you give!
I am filing taxes for a friend who is married. He has two girls of his own from a previous marriage, and his wife has a son from a previous marriage. I completed (but have not filed) his return as married filing separately. He claimed his two girls and did not itemize. I began inquiring about his wife and he said she would file head of household and claim her son. They have been married and living together all year. I am sure that she can not file HOH, but he assures me that she can and they have done it like that for years. Am I missing something? She does not meet the unmarried or considered unmarried criteria.

He also said she is taking the mortgage interest and property taxes, so now I am afraid if I file his with the standard deduction, she will file and itemize. Her name is on the mortgage (under her maiden name). I can see how she could say that she provided housing for a dependent (her son), but she can not claim HOH if her husband lived there. I have to provide his spouse’s social on his return and I assume the IRS will get involved. I think they should file joint, claim the three dependents and itemize their deductions. I may just have to tell him I am not comfortable doing only his return and he should have the same person do both returns. I just wanted to be sure I wasn’t missing anything before I talked to him.

Missed me, too… please see comment #74… thanks!

hello.. I came to the US in Jan 2007 and I filed my 2007 tax returns with a status of Single since I was not married then. I got married on Sept 2008 and my wife joined me in the US in Nov 2008. Can I use the Marreied Filing Jointly for the 2008 tax filing? Since my wife was in the US only for 2 months in the 2008 tax year, will it allow me to file jointly? If so, is there any other form that needs to be attached to my return?

Thanks for the help
Bab

I just want to know if it’s possible for two different people to claim head of household in one address. I live with my parents, me and my spouse has not been together or lived together since last year March 2008. Although we are not legally separated, we have come to an agreement that we didn’t want to be together anymore. I do pay for half of the bills in my parents home, as well as supporting my child by myself (since my spouse has not supported her in any way). However, I do know that my parents will be filing head of household as well. So, will this be a problem later???

My daughter is 20 yrs. old. She filed her own tax return this year. I cannot claim her as a dependent since she is no longer a student. Since I provide a home for her, she pays no rent, buys no food, keeps her entire paycheck but lives in my home, am I allowed to still claim Head of Household even though she filed her own return and I can no longer claim her as a dependent? The IRS instructions for head of household are vague and difficult to understand…particularly Table 4 of publication 501.

Please comment on #69….Missed me too
Thanks.

HI. I have a unique situation and need help. I am the custodial parent in our case. I have my daughter 51% the father has her 49%. In our court papers it is stated that I can claim head of household, since he is married anyway. It states that in 2008 her father can claim her as an exemption. I filed my taxes on Saturday (turbo tax e-filed)and answered all of the questions. I filed for head of household BUT after looking back through the paperwork it clearly gives me exemption credit for my daughter. Can you please tell me if I should file an amended return? I don’t want to be in trouble with the court. But how exactlly am I supposed to claim Head of Household without claiming her? Thank you. Jamie

i call BS! i pay more than $30K a year child support and cuz my oldest daugheter chooses to stay at her moms house i cant claim HoH!

Men alwayz get the bat shoved up their A$$

I am preparing my brother’s tax return. His wife left a year and a half ago. She has not lived with him since Aug 2007. They have a son that stays with him 4 days a week one week and 3 days a week the next week. He pays to maintain his home. On Dec 31, 2008 there was no Divorce of Seperation papers signed. He is claiming their son as a dependent. Can he file as Head of Household?

Can a couple never married but living together split dependent benefits for their child so that one gets the dependency and child tax credit and the other gets eic and dependent care credit? Because of the differences in income this would be advantageous. Do we need to file an 8332 or is that not necessary since we are not divorced and were never married?

We have been debating this exact scenario and can’t wait to hear the answer to #101, Tom says.

Do you have to reside in one location for the whole tax year to claim HOH? I resided at my new home for seven months of the year in 2008 and want to know if i can claim HOH. I did pay 100% of the bills and carry one dependent who lives with 100% of the time.

Head of Household question. My husband and I seperated in March of 2008. We recently mended our relationship and as of January 2009 are living together again. I had both of the girls living with me during this time and he had our son. So technically we both qualify for HOH, except that both of our returns will have the same address on them since we live together again. Is this going to be a problem? a Red flag perhaps?

my question is for my sister in law. She and her 9 year old son live with my mother in law. She is going to claim head of household for last year and although she is unmarried and has a qualifying child, she does not pay for more than 50% of the household expenses. She says it’s the only way for her to get the EIC credit for her son but that doesn’t sound right. So I guess my question is can she claim HoH? and if not can she still get EIC for her son?

Chris, She should file single. She will still recieve EIC. HOH is not a requirement for EIC.

My husband and I have been separated and lived in separate households the entire year of 2008. We have two children and split them 50-50 during the year. Can we both file HOH since we each each maintained our own separate place of residence? Can he claim one child and I claim the other? We’re not sure what’s the best way to file to get the most (if any!) money back.

I think you missed me too #73.

My husband already filled separately as head of household. We have no children and have leaved apart for 1 year now, but not legally separated yet. I attended college last year and would like to add it to my tax return. I have no dependents. What options do I have to file? Can I file single?

I recently filled out my W4 for my new job. I claimed myself, my daughter and my child tax credit. My fiance is planning on filling HOH and not claiming our daughter. Is this a legal way for us to both obtain a tax credit for our daughter since I don’t live with him but we both share the costs for raising our child?

I was married in March of 2008 in the US to a UK citizen. I moved to the UK in May of 2008, with my 2 children under the age of 18. I have US income from 2008, no UK income, and did support my kids 100% until the move…and used my savings for the next 2-3 months to support them fully in the UK. Can I claim HOH? Some have said yes, some say no….help please!

I live with my girlfriend and her 12-year-old daughter.
My girlfriend does not work and I provide all the support for the household for the entire year.
Can I claim the EIC status?
If not, can I claim her daughter as a dependent?

I am a single business owner, but my grown son and his girlfriend lived with me all of last year. I know I can’t claim them as dependents, but can I get the head of household deduction rather than a single status?

Has anyone hear of the House of Household being done away with for the hear 2009

here’s my situation and my tax accountant refuses to file my taxes HofH. I am a married woman, separated from my husband for 4 1/2 years, with a very good, very platonic relationship with him and only a verbal agreement. He pays me “x” in child support as per NYS Standards and he pays me “x” in maintenance- an agreed upon amount. I live with our 13 year old daughter and up until our 18 year turned that in November, her as well. I pay the mortgage and all routine living expenses in the house (which amounts to $2k monthly) and I pay for my own expenses – gas, groceries. We split property maintenance, property insurance and taxes 50%. I buy all the kids clothes, school necessities, trips, extra curricular expenses, vacations, etc. etc. My tax accountant says I qualify for HofH up to the “do I pay more than 50% of their living expenses”. Because our agreement is verbal only- my husband is actually “giving” me $29k a year that can’t qualify as child support or maintenance. He’s afraid if he files me HofH, he’ll/I’ll be audited. Whats the real story.

My boyfriend lived with me and did not work for the year. He did not get unemployment payments. I do claim him as a dependent. Could I claim head of household. We have lived together for about 3 years.

My boyfriend owns the house we live in. I have a son and I pay for all the utilities and food. Can I be head of household?

a situation where divorced parents split the child benefits: if the HOH files before the parent who is claiming the dependent, the 2nd tax return is regected saying that the child’s ssn has already been attached to a prior return. i was using taxact to file when this occurred. any suggestions?

My daughter is 22 and graduated from college yet living at home full-time with me (her mother). She only works part-time and I would like to file my tax return as head of household? Can that be done since she is no longer a full-time student. I pay for all of the expenses to upkeep the house including food and all utilities. Please advise what the criteria is for filing head of household in this type of situation. Thank you.

I have been divorced since 2006 and I was living on my own during that time. Due to financial hardship, I moved in with my parents with my child in Aug 2007 and lived there until I moved out in October 2008. While I was living with my parents, I paid all of my bills, including child care and contributed money for groceries. I didn’t pay for rent or utilities. Since I moved out in October 2008, I have been paying for all of my expenses. I was able to file HOH for 2007 and claimed my child as a dependent. Would I still be able to file HOH for 2008? My parents are not claiming my child or myself as a dependent on their taxes for 2008.

My ex and I are legally divorced. I claim our daughter as a dependent. But! We live in the same house (separately – he lives in the upstairs apt & I live downstairs.) Our daughter lives between both. He pays for most of the living expenses for her. Can he file as Head of Household?

I am really confused. I am a single mother to a newborn. He was born in the later part of 2008. so i should claim single not head of household even if i am the only support for my child?

Here’s where I’m confused… I claimed “head of household” after we separated because I have the mortgage, stayed in the home, and claim my son as my dependant. I also itemized. My ex (although not yet legally divorced) is mad because he says now he has to file as “married filing separately” and also has to itemize because I itemized and he doesn’t have enough itemizations so he is going to end up paying. Is this right? What status should he file under and does he really have to itemize just because I did?

my grandson 12yrs old stays with me at my home appox three months every year can he be considered a qualifying person,but not a dependent? also I am divorced.

2 questions: In 2007 I filed HOH, my son, age 18, lived with me until the end of July and then went into the military and did not return home unitl January 2008. For 7 months of 2007 I paid 100% of rent, utilities, etc. The IRS rejected my return stating I claimed an exemption I was not entiled to. I did not claim him as a dependent only used him for HOH status.
For 2008 – I have joint legal custody, ex-wife has primary physical placement and I was given the right to claim 1 child as a dependent for income tax purposes and she was given 1 child for income tax purposes. Can I file HOH? Both children spend 50% time with me and 50% time with their mother.

Me and my girlfriend are going to be buying our first home. Right now we are living in seperate places. Can we both claim head of household if our purchuse is made past the 6 month mark? We also both have dependents.

Can I claim “Head of Household”? My 40 yr. old son lives with me and is going to college. I am supporting him and the household. He does not have any income except for a very small amount of interest from a savings account. Please let me know if I can file my taxes based on “Head of Household”.
Thank you.

My 37 yr old daughter lives with me and I provide 100% of the household expenses. She earns $30,000 a year. Can I file as HOH?

If someone is unmarried, has two children that live in Mexico with the mom, can he claim HoH?
What if he sends 12,000 a year to support them?
He doesn’t live with them but he pays for more than half of the cost of maintaining their home. (he has documentation that prove this)
Can he claim “common-law” married filling jointly?
I don’t have my hopes too high on this.

Hi…my husband and i are divorcing. He moved out June 10th 2008. He continued to pay the house note which included taxes and insurance. I paid all other expenses. We are filing seperately. He is claiming the real estate deduction and i am taking the deduction for the children. I am trying to determine if i can file HOH. I was wondering exactly what qualified as utilities, upkeep etc for the home. IE…does the cable bill, yard maintenance and cell phone bill qualify. I am trying to get an idea of what i can include/exclude to determine if i have paid over 1/2 of the expenses of the home since he moved out. I assume that since he lived in the house thru June 10th that it is a wash for that time period.
thanks for your help!

I have a few questions about Head of Household if you wouldnt mind answering them:

1- If my sister claims my mother as a qualifying dependent so she can be listed as head of Household, can I claim my father as my qualifying dependent for Head of Household, too? You see, my mother, sister and I all live in the same house but my father doesn’t. He lives out of state, but I support more than the half required. I just wasn’t dure if there could be more than one Head of Household in the same house?

Also, as far as the citizenship qualification part, if my father is not a resident, but was born in Mexico and resides in America does he qualify?

2- I know the personal exemption this yr is $3,500 but can my mother still file her taxes if she is a qualifying dependent? Or can she not file because she is a dependent?

3- Does the money contributed to an HSA account by your EMPLOYER count as a deduction? I have an HSA and I do not contribute to it, only my employer does.

This will help me out a lot. I am on the last week before taxes and these are the only questions keeping me from filing. Thanks again!

I have claimed head of household for years. My daughter who is 50, but lives with me for years allowed me to make this deduction even though do not claim her as a dependent. What are the requirements to meet head of household when I have her living with me and not claiming her.

Can I file head of household if I am unmarried and my married son lived with me for half the year of 2008?
Thank you,
Vickie

Hi,

My father is a widower since 1990 and my 27 year old sister still lives with him. She is not considered a dependent. Can my father claim Head of Household?

Thanks,
Tara

My son was 24 at the end of 2008, living at home and a full time student. He had a part time job but earned less than 5500.00. Can I still file HOH and claim him as a dependant?

Victoria

I claimed head of household for both my children who reside with me. Their father, who pays minimal child support, couldn’t benefit because he owes back child support from another marriage and all of his refund would go toward back payments. Now he wants part of my refund. I was laid off in January of 07 and collected unemployment for the remainder of the year. Therefore, my refund was minimal. If I were to put a dollar amount on the claim of one child, assuming I agreed that he should get something from my refund, what might that figure be?

CAN YOU CLAIM HEAD OF HOUSEHOLD ON A GREAT GRANDCHILD WHO BOTH THEIR PARENTS ALSO LIVE WITH YOU AND BOTH WORK

My niece has been living with me all of 2008, but my sister (her mom) claimed her as a dependant. Can i still file as HOH since I pay all the bills? If anyone can answer this for me that would be great. Thx!!

I purchased a home 2 years ago where my parents are living with me. I also purchased another home this year where my sister will be living with me. I pay for majority of the mortgage. I do not claim my parents or sister as dependent. They file their own taxes. Do I qualify for HOH?

I appreciate the info here but it doesn’t make sense to me. If one parent claims the dependent on their taxes, then it’s only fair that the other should get HOH, especially if they are splitting 50/50. Otherwise the non-custodial parent gets screwed every year they can’t claim the dependent even though everything is 50/50! It’s pretty much like you are being punished for being cooperative with the other parent. I have been told by people that they have filed HOH in the same circumstance as mine and it was ok.

My divorce decree states that each person can claim dependent exemption on one child if they are current on support. I am custodial parent and signed the 8332 on one child over to my ex. He thought that to mean that he can claim head of house hold as well as the tax credit even when he has them less than 25% of the time. My accountant thinks that even if I don’t get the exemption (credit), I can still claim head of household on both children every year because I have them most of the time. Is that right? I thought the head of household is automatically given to the parent with the children most of the time. Oh… and he takes care of the health care premiums on the children. I don’t know if that makes a difference of not but I better throw that in too. smile.

‘Chelle, yes you can both split the child-related tax benefits, something we sometimes call sharing the dependent. He can take the dependent’s personal exemption and child tax credit. You can take Head of Household, the child care credit, dependent care benefits, and the earned income credit based on that same child. The health care insurance coverage is allowed to be split as well, so that won’t complicate matters.

I am starting a new job and my divorce will be final about one week after I start the job. I will qualify to file head of household on my 2009 tax. Can I claim that status on the W4 form now?

I have recently married. My spouse is incarcerated. Normally I would file HOH. We have a child together which qualifies me for EITC. He has 2 more years before his release. How should I file? My income supports the 3 of us. Can he be claimed as a dependent also?

Dynasty, you would qualify for Head of Household status if you and your spouse lived apart for at least the last six months of the year. Incarceration may be considered a temporary absence and so the IRS may look at the situation as if you were not living apart. You cannot claim your spouse as a dependent. However you could file jointly with your spouse, and this may provide more favorable tax treatment than head of household. I would recommend that you consult with a tax professional to review your situation and plan out your taxes.

Can I claim “Head of Household” if my dependent son lives in my second home, that I pay 100% to maintain, while he attends college?

Question: I pay 100% of my home expenses, have a 7-year old daughter that lives with me. I made the mistake of just getting married (rather than living together) and am feeling the hit from that the first time we filed married/joint. I also cover all family medical, taxes, insurance…is there anyway that I can file head of household while married?

I have been married 3 years and my husband and I have always done our taxes seperate. I have two children, one is biologically his and the other is not. I claim my son who is not his and he claims the other. We both file head of household. Two years ago we asked a tax person at a small place if this was okay, the guy said it shouldn’t be a problem. Now I’m concerned because I’m reading this is not legal and we could get into trouble. Please help! I want to make sure we do it right this coming year!!!
Thanks!

can the childrens father claim hoh including myself if he does not live with us, but helps equally with the children and provides diapers and wipes and other necessary products for the kids needs, is he then considered my spouse and would I have to use his income as my income. He does stay with the kids at my place peroidically when I need him, but we don’t have a legal agreement, we just handle our business w/out the courts. The address we would use on the tax returns would be at my address. How would that work, I hope I am clear on this question, I know it is a hairy one, but hopefully I can get some help, to avoid getting into trouble!!!

P. S. If the childrens father and I filed married filing jointly, and he works full time and I don’t work, is his income considered mine as well? This was the question I was trying to ask, thank you for your help again!!!

please answer my comment, I am having trouble understanding this situation and afraid I will get the wrong answer from someone else, thank you!

Elvis, whether the father files as Head of Household depends on several factors. You and he will need to review all of them to figure out if he qualifies. In particular to qualify as head of household, the taxpayer would need to be able to claim a dependent who is closely related (such as a child), the dependent would need to live with the taxpayer for more than half the year, and the taxpayer would have to be unmarried. If any of those criteria aren’t met, the taxpayer won’t qualify as head of household. You and he would not be able to file a joint return as married couples unless you are in fact married.

Can two people living in the same household claim HOH if they keep their finances completely separate, one pays rent to the other, and the man has a qualifying relative (mom in nursing home) and the woman has a qualifying child (not related to the man)? Both work and have income (74,380 for the man and 26,850 for the woman)

My wife and I lived together for a few years without getting married because we didn’t want to pay the “Marriage Penalty Tax”. In 2008, when they passed the legislation to get rid of the Penalty, we decided to get married. Now we have a child and I find out that neither of us can file as “Head of Household”. My question is this: If we get divorced, but still live together, can we then claim “Head of Household”

William, my situation is pretty tangled up and I keep getting conflicting information from supposedly reliable sources (CPAs, major tax preparation companies, the IRS). I’m hoping you can help me sort through it.

2009 has been a big year for me. I got divorced in May. Prior to that, my ex, my son, and myself had been living together with me being the only one with an income.

In June, my son and I moved in with my mother. I also got re-married in July. My husband is not a US citizen or national and has never been to the US. Obviously, we won’t live together for the last six months of the year, so while I am technically married, I will be considered unmarried for tax purposes. Correct?

Living with my mother, I still provide for all of my son’s needs. I buy the food he eats, the clothes he wears, the toys he plays with — everything except for the rent and utilities on the house.

My son is my biological child. He has lived with me for more than half of the year. He is only 3, is a US citizen, and did not provide more than half of his own support. He meets the test of a qualifying child. He is my dependent.

I am not a dependent of my mother because I provide more than half of my own support. I am not a qualifying relative of my mother because my gross income is more than $3,500.

So I am no one’s dependent and my son is my dependent.

But living with my mother since June, I don’t know if I’ve provided more than half of the cost of maintaining a household for my son for the year. I don’t pay for any rent, taxes, insurance, repairs, or utilities on the home.

So how can I file if Head of Household is out of the question? Can I file single and still claim my son (who is without a doubt a qualifying child of mine) for his exemption and any other credits?

I’ve talked to so many people and received so many different answers. I just want to do the right thing and file the right way. It’s important not only on its own merits but also because when requesting a visa for my husband to come be with his family, I have to provide my past 3 years’ tax returns. If there is something wrong, I’ll have trouble with both the IRS (for the tax issue) and the Department of Homeland Security (for the visa issue).

I don’t mind paying more than has been withheld from my paycheck or getting less of a refund. I just want everything to be right.

Thank you for taking the time to read about my case. I hope to receive a response.

I am a US Citizen living in Germany and have a son with a German Citizen. His mother and I are no longer together and I have to pay support and he lives with me more than 50% of the time. My son was born in 2002 and is a resident of Germany. I did provide half of the expense of the household during that time period that we lived together. My questions if a Citizen maintained a residence and half the house outside the us, has a son that lived with him and is supporting him, does that qualify as Head of Household? I do understand that in order to clam dependents on taxes, my son will need a Social Security Number or Tax Id number. What if the mother , who is German, would not allow it? I know these are very complicated questions and I have read Pub 501 and it really seems to not answer my questions.

I am a single mother in Texas my son is 20 years old and lived with me all year and did not have a job this year. I have supported him all year. Can I claim HOH? I thought HOH was only if your child was under 19 years old. He did not have any income this year.

ok heres my problem. i am still legally married but separated. the state i live in does not recognize separation. i have a child with another man and have been living with him for over a year. can my boyfriend claim me and our child? oh i have not worked at all this year.

my boyfriend and i moved in together on april 1 2009. we are not married or engaged nor do we have any children. can we both file for hoh?

No, in order to qualify as Head of Household, the taxpayer must have at least one dependent (or be considered as having a dependent under the special rules for separated parents). Since neither you nor your boyfriend have any dependents, you cannot file as Head of Household.

I got married last year in Oct but I did not live with my husband till early 2009. He is military and I did not want to move across the U.S. by myself intill he finsh some work out of his state. I file head of household because I have a son but now I am eing told that I have to amend my taxes.Why do I have to amend I did not live with my husband at all in 2008 and I have a son?

So if I’m reading the definition of head of household correctly I’m not sure if I can claim it or not. In my case I have a 6 year old boy from a marriage that the divorce became official in January 2009. The way the parenting plan sits is the ex-wife is the custodial parent and is entitled to claim him for 2009. We have him 50/50. However since I will have him the majority of the over nights this calendar year (2009), can I still claim head of household.

I have lived with my boyfriend for over a year; I pay most of the expenses (everything but electricity). We do not have any children. His parents continue claim him as a dependent even though he doesn’t live with him, though his mother is on the title of our house, though does not reside in it. Can I claim HOH?

Elaina# 163, No, a live in boyfriend is not a qualifier for HOH, regardless of the expenses you incurred

ven20, the reason is because you were probably trying to file under the married persons living apart (abandoned spouse rule). This filing status is designed for taxpayers whom are still legally married, but have been completely abandoned by their spouse, and are supporting a child in their home. Your husband, being in the military, is considered to be temporarily absent from home, and you are still considered married. If you proved that the reason for your husbands absense is because he abandoned you, you could qualify for HOH in that regard.

Mike, You’ll want to review the details I provide about splitting the dependent-related tax benefits.

My boyfriend and I reside together in the same household with our 3 qualifying children and both worked in 2008 can we both claim the EITC credit? one claim a dependent the other claim 2 dependents of course one filing HOH and the other filing single?

Question is can my wife and I file 2 seperate head of households status given following conditions. I am employee of a wind turbine manufacturer. We work 3 weeks then get off 1 week. My wife and children live in our home in Louisiana and I also rent and maintain an apartment for my housing needs while I have worked all year long out of state. 5 months in Oregon, 3 months in Wyoming and 4 months in Arizona.

Leon, HOH status is for unmarried taxpayers. While there is one exception, married persons living apart for abandoned spouses, unless you or your wife can prove that that either one of you abandoned the other, HOH status will not apply to your situation. Furthermore, your absence from your tax home in Louisiana (I assume that’s your tax home) is temporary. You are transitory in Oregon, Wyoming and Arizona.

My friend was wondering if she could claim head of household because she lives with one of her kids’ dad and he doesn’t help take care of her other 3 kids. They both share all the cost of the house but she buys all the food and diapers and pretty much anything needed for the house. Can she and her boyfriend both claim head of household since she has her own seperate family to take care of?

Nicole, in Publication 501, the IRS writes, “To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year.” The key phrase here is “a home,” which I take to mean a single residence. Other tax professionals might take a different interpretation of this phrase. But be aware that the IRS runs a computer algorithm to find two or more HOH filers with the same exact address. That’s not to say that is good or bad, but only that you should be aware. Basically, if your friend pays more than half of the total household expenses, then she would qualify for HOH. If she pays exactly half (or less), then she won’t qualify.

My girlfriend and I live together. She has a son. I make a couple thousand dollars more than her and we have a joint checking account that both paychecks are direct deposited into. Would she be able to claim HOH even though she makes a little less than me?

Divorced for a year and half. Claim Head of Household (HOH) on W2 and and on tax return and have 4 children. My ex would like to claim one child this year for tax purposes, stating he made little income, and he would qualify for HOH and EIC then. Since he is so far behind in child support, I get his tax return no matter what. I am thinking $2,000+ is better than $300, even if I have to wait for 6 months to get it from the state. I need to run some numbers on my end to see how it affects my tax return, but as far as I can tell, since I have other children, I can also still claim HOH and get the various deductions for them. Am I missing something?

Carolyn, the only thing I would tell you if you came to me to prepare your return is that currently the IRS has HOH and EIC filers under a very big magnifying glass these days. At face value, from the info you have provided, you appear to meet the qualifications for HOH so long as the qualifying children have lived with you during the past six months. As far as your ex planning to file both HOH and the EITC, his return will more than likely require further substantiation by the IRS, simply due to widespread false claims by taxpayers. The IRS is attempting to prevent this problem by increased reviews of returns claiming HOH and EIC. I mention this because at face value of what you’ve stated, it appears ok. Run your numbers and decide what is more financially feasible.

Nicole, I agree with William Perez. It would depend on who exactly incurrs most of the costs in maintaining the residence. The IRS will catch that both filed HOH from the same residence, and that is surely going to trigger a request for further substantiation by the IRS. The costs to bear in mind in deciding which person qualifies would be: rent/mortgage, basic utilities, maintenance, etc. Paying for food, clothing, diapers, medical bills, etc. are factors in determining qualifying dependants, not necessarily to qualify for HOH.

Hello all,
I have a 2 year old son that lives with his mom (my fiance) in my country of origin in South America, I support then financially every month. We are not married yet.

For the last 3 years I have filed my taxes as single, and taxes are deducted from my salary every month. And on top of that it turns out that every single year I owe money to the IRS. On the 1040 form the filing status is either single or married and I think I can not include my son and future wife as my dependent because they live out of the country, as far as the IRS is concerned they just don’t exist, but this does not really reflect my personal situation.

I am under the impression that I can only list dependents as long as they have a SSN (field 6c on the 1040 form). But in my case, my son and fiance live abroad and have no SSN, but they depend on me financially.

If I marry my fiance (in my country of origin), can I change my filing status to:

Married filing jointly (even if only one had income) or
Head of household

Would the foreign marriage certificate be enough to allow this change ?

Thanks,
Carlos.

Carlos, your dependents must be a U.S. Citizen, resident alien, or national. Furthermore, they must reside in Canada or Mexico, if not in the U.S. As far as not having an SSN, you may also apply for an Individual Tax Identification Number (ITIN). I would recommend reading publications 501 and at http://www.irs.gov to see how your situation applies. As far as a foreign marriage certificate, so long as it is a valid legal marriage certificate, it should be sufficient for U.S. puposes once you meet the residency requirements.

My daughter and her 2 boys moved in with me 2 years ago, at that time i lived in an apartment and I paid all of the bills for the entire year. This past year I bought a house for us all. We have been living here since May 01. My daughter has lupus and is sick off and on, so does not make a great deal of money, but she pays the utilities and I pay the house payment and various other things such as yard care, etc. I am sure she claims HOH on her taxes, but I have never asked her. Since I have bought this house and they all live with me, can I claim HOH or no?

Carlos, only citizens or residents of the United States, Canada or Mexico can be claimed as dependents on a US tax return. I know that sounds unfair, but that’s the way the law is written.

I have only my SS as income. My 43 year old son moved in with me November 8,2009. He worked some, but only made about three thousand dollars. I have had the full responsibility of keeping expenses paid and roof over our head. I do not get any help from the state.

Question: Can I file income tax and claim myself as head of household, even though I have not worked and paid taxes?

KM, since your only income is from Social Security, you have no income tax liability. As a result, claiming head of household and a dependent will not produce any tax savings for you.

What would be the appropriate filing status for my boyfriend and I. His 2 kids and him moved in with me and my 2 kids in August. Can we both file head of household?

Luanne, being that your daugher’s children (your grandchildren) are living in a home with you that you are providing, you would appear to qualify for HOH. However, given the fact that you believe your daughter claims HOH, you will want to make certain which one of you is truely qualified for this status, as in who bears most of the costs for maintaining that home. If both of you claim HOH, the IRS has a system in place to catch more than one HOH filer from the same residence. You should read publication 501 at http://www.irs.gov to learn more and also discuss your situation with your tax advisor to find the best solution.