You make the call

Question: John has been living with Jane all year and provides all financial support for her. Jane does not work, is not a relative and depends completely on John. No one else resides with them in the same household and John does not provide support for a parent who lives outside the home. Can John claim head of household (HOH) on his return?

Answer: No, John cannot file as HOH because he doesn’t satisfy all the requirements for the HOH filing status. To qualify, John must meet all the following requirements:

• Be unmarried or considered unmarried on the last day of the year
• Have paid more than half the cost of keeping up a home for the year
• Have a qualifying person who lived with him in the home for more than half the year (except for temporary absences, such as school)

Jane is not a qualifying person; therefore, John does not satisfy the requirements for filing as HOH. A qualifying person includes a:

• Child (such as a son, daughter or grandchild who lived with you more than half the year and meets certain other tests)
• Relative who is your father or mother
• Relative other than your father or mother (such as a grandparent, brother or sister who meets certain tests)