How do I qualify for the Alabama Head of Family filing status?
In order to claim Head of Family filing status, there are a few conditions.
First, the following three items must be true:
Second, you must meet either test 1 or test 2 below:
Test 1. You paid more than half the cost of keeping up a home for the entire year provided that the home was the main home of your parent whom you can claim as a dependent. Your parent didn't have to live with you in your home.
OR
Test 2. You paid more than half the cost of keeping up a home in which you lived and in which one of the following also lived for more than 6 months of the year (temporary absences, such as for vacation or school, are counted as time lived in the home):
If the person for whom you kept up a home was born or died during the year, you may claim the Head of Family filing status if the home was that person's main home for the part of the year he or she was alive.
For example, if you were unmarried (and not a surviving spouse) with a qualifying child who lived with you all year, you were the only one who provided support for your child, and you paid the cost of upkeep for your home, then you would qualify for the Head of Family filing status.
What if I don't qualify for the Alabama Head of Family filing status?
First, the following three items must be true:
- You were unmarried, or married living separate from your spouse under a legal separation order at the end of the tax year
- You weren't a surviving spouse for the tax year
- Your qualifying child can't be a foster child
Second, you must meet either test 1 or test 2 below:
Test 1. You paid more than half the cost of keeping up a home for the entire year provided that the home was the main home of your parent whom you can claim as a dependent. Your parent didn't have to live with you in your home.
OR
Test 2. You paid more than half the cost of keeping up a home in which you lived and in which one of the following also lived for more than 6 months of the year (temporary absences, such as for vacation or school, are counted as time lived in the home):
- Your unmarried child, grandchild, great-grandchild, etc., adopted child, or stepchild. This child doesn't have to be your dependent.
- Your married child, grandchild, great-grandchild, etc., adopted child, or stepchild. This child must be your dependent. But if your married child's other parent claims him or her as a dependent under the Federal rules for "Children of Divorced or Separated Parents," this child doesn't have to be your dependent.
- Any relative whom you can claim as an Alabama dependent
If the person for whom you kept up a home was born or died during the year, you may claim the Head of Family filing status if the home was that person's main home for the part of the year he or she was alive.
For example, if you were unmarried (and not a surviving spouse) with a qualifying child who lived with you all year, you were the only one who provided support for your child, and you paid the cost of upkeep for your home, then you would qualify for the Head of Family filing status.
What if I don't qualify for the Alabama Head of Family filing status?
