Discussion:Filing Status
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Discussion Forum Index --> Tax Questions --> Filing Status
| 7 January 2006 | |
| Facts: Two single people live together (in California). One has little or no income and lives in the home/household of the other for the entire year and qualfies as a dependent.
Question: Does the taxpayer providing the home qualify for Head of Household Status? | |
| 7 January 2006 | |
| Their problem is Footnote 6 in Table 2-1 on page 22 of Pub 17 (TY05). I agree with DZCPA. Under the specific circumstances you provided, the TP would not qualify as HOH. | |
| 7 January 2006 | |
| However, if one provided over half the cost of keeping up the home then HOH should apply. | |
| 7 January 2006 | |
| So, would it be correct to say, Anyone (meeting the 5 tests for dependency exemption can be a dependent) but for the dependent to qualify the taxpayer for Head of Household status, the dependent MUST be RELATED to the taxpayer? Forgive me if I seem "hung" up on this but, the dependent had no income and the taxpayer provided more than 1/2 the cost of keeping up a home in which the dependent lived for the entire year. | |
| 7 January 2006 | |
| HOH tax status must be related. A taxpayer can deduct his live in girlfriend and child as a dependent (they have zero income) but must file as SINGLE....not HOH. | |
| 7 January 2006 | |
| The HOH qualifier need not be a dependent if the qualifying individual is a “qualifying child” (except for certain married children).
In the case of a HOH qualifier who is not a “qualifying child”, the qualifier must be a “qualifying relative” (other than a qualifying relative who qualifies as such because of the member of the household test) who is claimed as a dependent by the taxpayer. Thus, the list of qualifying relatives is very small: child, descendant of a child, sibling, ancestor, nephew, neice, son-in-law or daughter-in- law, mother-in-law or father-in-law, brother-in-law, or sister-in-law. Since an adopted child is treated as a child by blood of the taxpayer, it would be possible to adopt the unrelated person to create the necessary relationship. Thus, a girl friend and her child cannot be qualifying individuals of the taxpayer since they qualify as dependents under the member of the household test. | |
| 8 January 2006 | |
| See Pub 17 page 28 under Member of Household or Relationship Test. It is either or. Therefore, using the original question, given the support test, income test, not a qualifying child of someone else test, and living in the same household 12 months test are all met then HOH should be okay. The only difference as I understand it from the old rules is that merely living in the same only living in the same household for 12 months does not qualify for HOH in itself. | |
| 8 January 2006 | |
| I agree with what Happy Tax has to say earlier. Footnote 6 under table 2-1, page 24. I thought they were supposed to simplify the tests for these different things, HOH, dependency, etc. Doesn't look like it. | |
| 8 January 2006 | |
| See also Tax Law Changes for Individuals, Head of Household Filing Status, here | |
| 9 January 2006 | |
| To follow up on Solomon's commments. Head of Household status is not available under either the new rules or the old rules. The list of qualifying relatives is much broader under the new law; however, a girlfriend will never qualify unless the girlfriend is either his stepmother or the girlfriend is legally adopted by the taxpayer.
A head of household qualifier who is not a qualifying child must be a qualifying relative who is claimed as a dependent. The following individuals are automatically ineligible to be head of household qualifiers: 1) Any qualifying relative who is a dependent under the member of the household test. Internal Revenue Code § 2(b)(3)(B)(i). 2) 152(d)(2)(3). Any qualifying relative who is a dependent under a multiple support agreement. 2(b)(3)(B)(ii). | |
| 9 January 2006 | |
| Riley2-Thanks. Seems 152(d)(2)(H) is clarified by 2(b)(3)(B)(i. | |
| 22 March 2007 | |
| A married couple from Germany. Husband (H-1B visa) filed 1040 MFS in 2005. Wife (J-1 visa) filed 1040 NR, other married couple nonresident alien status. She stayed in US 130 days during her first year 2005. In 2006, they have a new baby born in US. They both have W-2 income stayed in US for 340 days. Can they file MFJ this year or file the same way as 2005 or husband file HOH and spouse NR single? | |
| 22 January 2009 | |
| This question is resolved by TC Summary Opinion 2008-141. HOH status is allowed subject to the income limits. | |
