Filing Status
This is archived information that pertains only to the 2002 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
I'm single, live alone, and have no dependents. Can I file as head of household?
No. To use this filing status, you must have paid over half the cost of keeping up a home for you and a child or other qualifying person for over half the year. For detailed information, refer to Tax Topic 353, What is Your Filing Status, or Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information.
References: My wife and I have been separated since May. She has one child (grandchild) living with her. Can we both file as single?
You and your wife can either file as married filing jointly, or married filing separately. Your wife might qualify as head of household since the grandchild may be a qualifying person for that status. If she does, you would have to file as married filing separately. Refer to Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information, for more information.
References: If I moved out of my house on July 1, but was not divorced at the end of the year, can I file as head of household and take the earned income credit if I have a minor child? Can I also claim child care expenses?
You do not qualify for the Child and Dependent Care Credit or the head of household filing status because you left your spouse on July 1, you have not lived apart for the last 6 months of the taxable year and are not considered unmarried. Your filing status for the year will either be married filing separately, or married filing jointly. If it is married filing separately, you will not qualify for the Earned Income Credit.
References: If two single people (never married) have a child and have always lived together providing equal support for that child, can they both claim head of household status?
Only the person who paid more that half the cost of keeping up a home for the year would qualify for the head of household filing status. If both people paid exactly the same amount, neither would qualify for the head of household filing status. Please refer to Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information, for more information.
References: As a single parent, can I claim head of household filing status as long as I have a child living with me (no matter what the age of the child) and paid for over half the cost of keeping up a home?
In order to qualify for head of household filing status, the age of the qualifying person is immaterial, but you must meet the other head of household requirements. Please refer to Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information, for more information.
References: For head of household filing status, do you have to claim a child as a dependent to qualify?
In certain circumstances, you do not need to claim the child as a dependent to qualify for head of household filing status, such as when the qualifying child is your unmarried child, grandchild, stepchild, or adopted child. Refer to Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information, for more information.
References: - Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information
I am divorced and pay child support. My children live with their mother and she claims them on her tax returns. Can I claim head of household?
You can only file as head of household if you meet all of the following requirements: - You are unmarried or considered unmarried on the last day of the year.
- You paid more than half the cost of keeping up a home for the year.
- A qualifying person must live with you in the home for more than half the year (except for temporary absences such as school).
Refer to Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information, for more information.
References: - Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information
I am divorced with one dependent child. This year my ex-spouse will claim the child as an exemption. Does this mean I cannot qualify as head of household?
You can file as head of household even though you do not claim your unmarried dependent child as an exemption if you meet all of the following requirements: - You are unmarried or considered unmarried on the last day of the year.
- You paid more than half the cost of keeping up a home for the year.
- A qualifying person must live with you in the home for more than half the year (except for temporary absences such as school).
Refer to Publication 501 (PDF), Exemptions, Standard Deduction, and Filing Information, for more information.
References: 2.3 Filing Requirements/Status/Dependents/Exemptions: Dependents & Exemptions Can a person claim a girlfriend as a wife if they have a child or do they have to be married?
You are considered married if you are living together in a common law marriage that is recognized in the state where you now live or in the state where the common law marriage began. If you are considered married, then you may file as married filing jointly. If you are not considered married, then you would have to file as single or head of household.
In order to claim your girlfriend as a dependent, your relationship must not be in violation of local law, your girlfriend must have lived with you for the entire year, and the following 5 dependency exemption tests must be met: - Member of household or relationship test.
- Citizenship test.
- Joint return test.
- Gross income test.
- Support test.
Refer to Publication 501 (PDF), Exemptions, Standard Deduction and Filing Information, for an explanation of the five exemption tests (5).
References: - Publication 501 (PDF), Exemptions, Standard Deduction and Filing Information
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