Filing Requirements: Filing Status
This is archived information that pertains only to the 2005 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
If I moved out of my house on July 10, 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.
If two single people (never married) have a child and live together,
providing equal support for that child, can they both claim head of household
status?
Only the person who paid more than 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.
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 and is your child, grandchild, stepchild, or adopted child.
Refer to Publication 501, Exemptions, Standard Deduction, and Filing
Information, for more 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, Exemptions, Standard Deduction, and Filing
Information, for more information.
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