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Do I qualify for Head of Household?

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Do I qualify for Head of Household?

Yes, if you:

  1. Were unmarried as of December 31, 2016 and
  2. Paid more than half the cost to run your home (or the home of a qualifying parent) in 2016 (rent, mortgage, utilities, etc.) and
  3. Supported  a qualifying child (see below).

If you were still legally married as of December 31 and a child lives with you, you may qualify for Head of Household under a slightly different set of rules.  (see below)

What is a "qualifying person" for Head of Household?

For the purposes of the Head of Household filing status, a qualifying person is a child, parent, or relative who meets certain conditions that enable you to qualify for Head of Household.

These rules are stricter than those for claiming a dependent,  for example, although you may be able to claim a roommate as a dependent, that person would never qualify you for Head of Household status.

A qualifying child would be:

  • Your child (including legally adopted), stepchild, foster child, sibling, half-sibling, step-sibling, or a descendant of any of them (for example, your grandchild or niece) AND
  • Permanently and totally disabled OR under the age of 19 as of December 31, 2016 (under 24 if a full-time student) and younger than you (or your spouse, if filing jointly) AND
  • Lived with you for more than half the year AND
  • Single (or if the child is married, you'd have to qualify to claiming a dependent even if you're not going to claim them as such).

A child that is too old to fit the definition of qualifying child may qualify as a relative for Head of Household. A qualifying relative would be:

  • Your mother or father, if you're qualified to claiming a dependent (even if you're not claiming them as such) OR
  • A relative related by blood, legal adoption, or marriage other than a parent (child, sibling, grandparent, nephew, aunt, step-parent, in-law, etc.) AND lived with you for more than half the year AND that you're able to claiming a dependent (even if you're not claiming them as such).

Can a married person claim Head of Household filing status?

If you were still legally married as of December 31, you are considered unmarried (and therefore eligible for Head of Household) if all 5 of these conditions apply:

  1. You won't be filing jointly with your spouse; and
  2. Your spouse didn't live in your home after June (temporary absences due to illness, school, vacation, business, or military service don't count); and
  3. Your home was your child's, stepchild's, or foster child's main home for more than half the year; and
  4. You paid more than half the costs of keeping up your home during the tax year; and
  5. You meet the qualifications to claim the child as your dependent, even if the other (noncustodial) parent is actually claiming the child as a dependent on their return.  

You can also be "considered unmarried" for Head of Household if your spouse was a nonresident alien at any time during the tax year and you're not treating them as a resident alien.

Married filers who are "considered unmarried" cannot file with Head of Household status if their dependent is somebody other than a child, for example a parent.

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