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)
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Information included in this article is accurate as of the publish date. This post is not reflective of tax law changes or IRS guidance that may have occurred after the date of publishing.