Keyword: Filing Status
This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
2.2 Filing Requirements/Status/Dependents/Exemptions: Filing Status
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 qualifying 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, 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 may file either a joint return or separate returns. If
you and your wife file separate returns, your filing status would be married
filing separately. Your wife may qualify for head of household status. Refer
to Publication 501, 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 head of household filing status because you
and your spouse 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 and cannot
claim a credit based on child care expenses. If you file a joint return with
your spouse, you may be eligible to claim these credits. See Publication 503, Child and Dependent Care Expenses and Publication 596, 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, 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?
As long as you meet the three requirements to qualify for head of household
filing status, the age of the qualifying person is immaterial. Please refer
to Publication 501, 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 unmarried child and is your grandchild, stepchild, or adopted child.
Refer to Publication 501, Exemptions, Standard Deduction, and Filing
Information, for more information.
References:
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?
No, your children do not qualify you for the head of household filing status.
Refer to Publication 501, Exemptions, Standard Deduction, and
Filing Information , for more information.
References:
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, 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 and claim two personal exemptions on a joint return
(assuming that neither of you are qualifying dependents on another individual's
return).
If you are not considered married, then you would have to file as single
unless you qualify as head of household. You may not claim your girlfriend
as your dependent if your relationship violates local law.
Refer to Publication 501, Exemptions, Standard Deduction
and Filing Information, for an explanation of the five dependency tests
(5).
References:
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