As of the end of the tax year, the child must be under 19 if he is not a student, or under 24 if he is a full-time college student.
The child must not have paid for more than half of his living expenses during the tax year. Qualifying dependent If your dependent does not meet the criteria to be a qualifying child, you may still qualify to file as head of household. The following relatives are considered qualifying dependents for the head of household filing status as long as you provided more than half of her financial support and she lived with you for more than half of the year: Your biological or adopted child, stepchild, foster child, sibling, step sibling, half sibling or a descendant child, grandchild, great grandchild, etc.
Your mother or father. Your stepfather, stepmother, niece, nephew, a sibling of one of your parents, or your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law or sister-in-law. All you need to know is yourself Just answer simple questions about your life, and TurboTax Free Edition will take care of the rest. Looking for more information? Get more with these free tax calculators and money-finding tools.
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However, if you meet certain criteria, you can file your taxes using the more advantageous head of household status. To qualify, you must pay more than half the cost of keeping up a home during the year and a qualifying person must live with you for more than half the year. When calculating the costs of keeping up a home, you can include housing expenses like rent, mortgage, utilities, real estate taxes, repair, home insurance and food eaten at home.
VIDEO There are three key requirements to qualify as a head of household: You are unmarried, recently divorced or legally separated from a spouse. That means you must have lived in a residence apart from your spouse for at least the last six months of the year. A separation because one spouse is away at school, working elsewhere or undertaking military service does not qualify.
You have to file a separate tax return from your spouse even if you are still legally married. You must pay more than half of the household expenses for the year in question. Per IRS Publication , those costs include rent, mortgage interest payments, property taxes and insurance, maintenance, utilities and groceries. HOH is a filing status available to taxpayers who meet certain qualifying thresholds.
They must file separate individual tax returns, be considered unmarried, and be entitled to an exemption for a qualifying person, such as a child or parent. To be considered unmarried, the HOH must be single, divorced, or regarded as unmarried.
For example, married taxpayers would be regarded as unmarried if they did not live with their spouse during the last six months of the tax year. The status is further reliant on the HOH meeting either of these two requirements:. The HOH must also pay more than one-half of the rent or mortgage, utilities, repairs, insurance, taxes, and other costs of maintaining the home where the qualifying person lives for more than half of the year.
Back when there was one, HOH filers had to be able to claim an exemption for their qualifying person. Taxpayers could release their exemption to a noncustodial parent in a divorce proceeding or a legal separation agreement and remain eligible to file as an HOH.
Married taxpayers are nevertheless considered unmarried if they have not lived with their spouse for the last six months of the tax year. Filing as an HOH can provide significant savings for taxpayers.
Internal Revenue Service. Accessed Jan. Income Tax. Finances With Children. Your Privacy Rights. To change or withdraw your consent choices for Investopedia.
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