Qualifying for head of household filing status
To qualify for a head of household filing status, you must maintain as your home a household which for more than half the year is the principal home of a "qualifying
individual."
Qualifying individuals
There are three types of qualifying individuals:
- An unmarried child of yours (even if the child does not qualify as your dependent).
- A married child of yours, but only if he or she qualifies to be claimed as your dependent (or would qualify except for the special rules for children of divorced
or separated parents).
(For 1 and 2, above, grandchildren, stepchildren, and adopted children are included; for foster children, see below.)
- Any other relative of yours whom you qualify to claim as your dependent. A foster child you can claim as a dependent qualifies as well.
Maintaining a household
You meet the maintaining a household requirement if you live in the home for the tax year and you pay over half the cost of maintaining
it. In measuring the cost, include house-related expenses incurred for the mutual benefit of household members, including property taxes, mortgage interest, rent,
utilities, insurance on the property, repairs and upkeep, and food consumed in the home. Do not include items such as medical care, clothing, education, life
insurance, or transportation.
Special rule for parents
Under a special rule, you can qualify as head of household if you maintain a home for a parent of yours even if you do not live with the
parent. To qualify under this rule, the parent must also qualify to be claimed by you as a dependent.
Marital status
You must be unmarried to claim head of household status. If you are unmarried because you are widowed, you can use the married filing jointly
rates as a "surviving spouse" for two years after the year of your spouse's death if your dependent child, step-child, or adopted or foster child lives with you and you
"maintain" the household. The joint rates are more favorable than the head of household rates.
If you are married you would have to file either as married filing jointly or separately. However, if you have lived apart from your spouse for the last six months of
the year and your dependent child, step-child, or adopted or foster child lives with you and you "maintain" the household, you are treated as unmarried. If this is the
case, you can qualify as head of household.
If you have any questions or would like to discuss a particular situation, please feel free to contact our offices.
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