Filing Status (2004 IRS FAQ)

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IRS FAQ 2.2 Filing Requirements/Status/Dependents/Exemptions: Filing Status



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.

References:


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.

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 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:
  1. You are unmarried or considered unmarried on the last day of the year.
  2. You paid more than half the cost of keeping up a home for the year.
  3. 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:

Source: IRS.gov

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