Who can claim Head of Household filing status?
In general, if you aren't married and your child or a relative lives with you for more than half of the year, you can claim the Head of Household filing status. The Head of Household filing status will usually give you a larger refund than using the Single filing status because the Head of Household filing status gets a higher standard deduction and lower tax rates than the Single filing status.
Head of Household status is for unmarried people who paid over half the cost of keeping up a home for a qualifying person, such as your child who lived with you. The qualifying person must have lived with you for more than half of the year. A qualifying person is considered to live with you even during temporary absences such as school, vacation, business, medical care, military service, or detention in a juvenile facility.
If the qualifying person is your parent whom you can claim as a dependent, your parent does not have to live with you in your home. For example, if you are paying more than half the costs of your mom's home or rest home and your mom is a dependent on your tax return, you can claim the Head of Household filing status even though your mom doesn't live with you.
If you are divorced and your child lives with you for more than half of the year and you meet all the other rules for claiming the Head of Household filing status, you can claim the Head of Household filing status even if your ex-spouse is claiming your child as a dependent on his or her tax return.
The qualifying person needs to be a relative. You can't claim the Head of Household filing status for an unrelated person such as a girlfriend or roommate, even if you can claim the unrelated person as a dependent on your tax return.
If you have a complex situation that isn't covered by the basic rules mentioned above, read IRS Publication 501 for the full set of rules on who can claim the Head of Household filing status.
Head of Household status is for unmarried people who paid over half the cost of keeping up a home for a qualifying person, such as your child who lived with you. The qualifying person must have lived with you for more than half of the year. A qualifying person is considered to live with you even during temporary absences such as school, vacation, business, medical care, military service, or detention in a juvenile facility.
If the qualifying person is your parent whom you can claim as a dependent, your parent does not have to live with you in your home. For example, if you are paying more than half the costs of your mom's home or rest home and your mom is a dependent on your tax return, you can claim the Head of Household filing status even though your mom doesn't live with you.
If you are divorced and your child lives with you for more than half of the year and you meet all the other rules for claiming the Head of Household filing status, you can claim the Head of Household filing status even if your ex-spouse is claiming your child as a dependent on his or her tax return.
The qualifying person needs to be a relative. You can't claim the Head of Household filing status for an unrelated person such as a girlfriend or roommate, even if you can claim the unrelated person as a dependent on your tax return.
If you have a complex situation that isn't covered by the basic rules mentioned above, read IRS Publication 501 for the full set of rules on who can claim the Head of Household filing status.
