Tax preparation online
 

Who is Head of Household?

Another popular IRS income tax filing status is the Head of Household tax filing status. So, what or who is Head of Household? We discuss filing under Head of Household tax filing status below.

Define head of household

A taxpayer may be able to file his or her income tax return as a Head of Household if he or she:

  • is not married on the last day of the year, or
  • is considered unmarried on the last day of the year

AND

  • have paid more than half of the cost of keeping up a home for the year, and
  • a qualifying person have lived with him or her in that home for more than half the year

There are special rules for parents.

The benefits of filing as a Head of Household

Usually filing as a Head of Household allows you lower tax rate than single or married filing separately. Standard deductions are also higher.

My parent doesn't live with me, can I claim as a Head of Household?

The IRS regulations allow special rule for parent. Even if the parent whom you are claiming the tax exemption does not live with you, you may still be eligible to file as a Head of Household if:

  • you pay for more than half the cost of keeping up a home
  • the home is the main home for your parent for the entire year or
  • you pay over half the cost of keeping your parent in a rest home or home for the elderly
Who cannot help me qualify as a head of household?

Distant relatives and non relatives such as roommates, boyfriends or girlfriends cannot qualify you for head of household filing status.

>