| Even though you are the head of your household, you | | | | in the home, home repairs and improvements, utilities, |
| might not qualify as head of household under the | | | | and real estate taxes. |
| income tax filing status. The requirements are | | | | The person is head of household if they maintain a |
| somewhat more stringent than simply being the head | | | | home for a qualifying child or any other dependent for |
| of the house. | | | | six months. The dependent must be a daughter or |
| To qualify for head of household the taxpayer must | | | | son, adopted child, or an eligible foster child, and any |
| be unmarried on the last day of the year. | | | | descendant of these such as grandchildren, or nieces |
| To be considered unmarried for tax filing status the | | | | and nephews. |
| person must be legally divorced or separated from | | | | The other qualifying dependents are mother or father |
| their spouse and filing a separate income tax return | | | | for whom the person has maintained the home for an |
| from their spouse. The person must pay for more | | | | entire year and can claim as a dependent on his or her |
| than 50% of the cost of maintaining the home and the | | | | income tax return. |
| home must be the principal residence of that person | | | | If you have questions as to whether you qualify for a |
| and their qualifying child/children or relative for the past | | | | head of household filing status, you may contact the |
| six months. The person’s spouse cannot have | | | | Internal Revenue Service. You might wish, however, |
| lived in that home for any period in the last six months. | | | | to consult a tax professional and have them prepare |
| A person’s principal residence status does not | | | | your income tax return for you. Filing as head of |
| change in the face of absence due to vacation, | | | | household, as we have seen, has more complications |
| hospitalization, short-term incarceration, business, | | | | than one might contemplate. A tax professional is |
| education, or military service. | | | | competently trained to help determine the best income |
| To determine if a person has paid more than half the | | | | tax filing status for your situation. They can answer |
| costs of maintaining a home, those costs can include, | | | | any questions you have regarding filing status and any |
| but are not limited to rent, mortgage, real estate taxes, | | | | tax credits, deductions, or exemptions for which you |
| home owner’s or renter’s insurance, food eaten | | | | may qualify. |