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Today's Headlines 10 Products & Services * 11 Discussion Boards * 12 Hidden Gems * 13 Stock Advisor * 14 Income Investor * 15 Champion Funds New! There seem to be a lot of misconceptions and misinformation out there regarding this specific filing status. Let's take a closer look: To qualify for Head of Household filing status, the following five tests must all be met: 1. The taxpayer must maintain a household for his or her child, dependent parent, or other dependent relative. The household must be the taxpayer's home, and the household must also be the main home of a qualifying relative (as defined in #2 above) for more than half of the year. There is an exception to this rule: A dependent parent need not live with the taxpayer; The taxpayer must provide more than 50% of the cost of maintaining the household. Notes on dependents and qualifying individuals (items 2 AND 3): * Cousins do not qualify as a dependent relative. Exceptions allowing married taxpayers to claim Head of Household status: A married taxpayer living apart from a spouse may qualify as "unmarried" and use the Head of Household rates if all of the following tests are met: * Taxpayer files a separate tax return from the spouse. However, a foster child must be a member of the household for the entire year. Those are the basics of the Head of Household filing status. If you have any follow-up questions, or a real-life example that needs to be explained, please post your question in the Tax Strategies discussion folder. For information on other filing status options, see the article 61 Filing Status. This forum and the information provided here should not be relied on as a substitute for independent research to original sources of authority. The Motley Fool does not render legal, accounting, tax, or other professional advice. If legal, tax, or other expert assistance is required, the services of a competent professional should be sought.
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