Filing Status – Head of Household
By: Richard Schneider, Emeritus Professor of Accounting

We remember from last time that the Head of Household (HH) filing status for income taxes, is an elective status for those that qualify. It is better than filing Single, or Married Filing Separate. Let's start with the qualifications for a married person and than move on to the qualifications for a single person. First for both you must not be a dependent of any other taxpayer.
Married:
The only way for a married person can claim head of household status, is if they qualify as an Abandoned Spouse. An Abandoned Spouse, occurs where your spouse has moved out of the home before July 1st of the tax year, and has not come back to stay over night during the last six months of the year, and there is a dependent child living with you for over ½ of the year.

Single: (including those divorced or legally separated prior to January 1, 2009)
Taxpayer has their child or dependent close relative living in their home for over ½ of the tax year. If the dependent is a parent of the taxpayer, they need not live with the taxpayer.

And for both Married and Single:
Taxpayer pays over ½ of the cost of maintaining the home.
Costs of maintaining a home include:
1. Rent or mortgage payments
2. Utilities, such as heat, electric, trash, water, etc
3. Property tax and insurance
4. Repair and maintenance
5. Furnishings


Some notes:
1. The noncustodial parent may claim the dependency exemption on their tax return and the custodial parent will still qualify for the HH filing status.

2. If one of your parents is your dependent and you provide over ½ of the cost of maintaining the home for that parent, they do not have to live with you, in order for you to qualify for the HH filing status. So you could provide a condo home for Mom and Dad in Florida, make the mortgage payments, some of the utilities, you get an upgrade in filing status to HH.

3. What is a close relative, well the list includes:
a. Your children and their descendants
b. Your siblings (whole, half, or step), and their children,
c. Your parents, (natural, legal, and step, but not foster)
d. Your parents, parents, or grandparents, etc.
e. Your parents’ siblings
f. The in-laws: son, daughter, bother, mother or father – in – law (once the relationship is established by marriage, it is not dissolved by divorce, legal separation, or death of the spouse – you could have several sets of in-laws depending on how many times you were married.)