– Taxpayers who qualify as head of household may receive more favorable tax filing status compared to single taxpayers.
– To qualify, a taxpayer must maintain a household for more than half the year and have a “qualifying child” or relative whom they can claim as a dependent.
– A “qualifying child” is defined as a child who lives with the taxpayer for more than half the year, is under 19 years old (or a student under 24), and does not provide over half of their own support for the year.
– If parents are divorced, the child will qualify if they meet the tests for the custodial parent.
– The taxpayer is considered to “maintain a household” if they live in the home for the tax year and pay over half the cost of running it, including house-related expenses. – To qualify as head of household, one must maintain a home for a parent and be able to claim the parent as a dependent.
– If unmarried due to being widowed, one can use the married filing jointly rates as a “surviving spouse” for two years after the year of the spouse’s death, if a dependent child lives with them and they maintain the household.
– If married but living apart from the spouse for the last six months of the year and a dependent child lives with them and they maintain the household, they can qualify as head of household.
– Additional information or assistance in determining if someone qualifies as a dependent can be obtained by contacting the provided email address.
Some Taxpayers Qualify for More Favorable “Head of Household” Tax Filing Status
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