Here’s what HIVE AI had to say about “Can I file as Head of Household if I’m unmarried but support a dependent?”:
Yes, you can file as Head of Household if you’re unmarried and support a dependent, provided you meet all the necessary requirements. This filing status offers more favorable tax rates than filing as single and provides a higher standard deduction.
Basic Requirements for Head of Household Status
According to the Internal Revenue Code, to qualify as Head of Household, you must meet the following criteria:
For purposes of Subtitle A, an individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse, and either (1) maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode, as a member of such household, (i) a qualifying child of the individual, or (ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction under section 151 for the taxable year. CCA-0812024
Generally, under section 2(b), to qualify as a head of household, a taxpayer must maintain a household that is the principal place of abode of a qualifying child or other dependent for more than one-half of the taxable year. REG–137604–07
Unmarried Status Requirement
You must be considered unmarried on the last day of the tax year to qualify for Head of Household status. To qualify for head of household status, you must be either unmarried or considered unmarried on the last day of the year. You are considered unmarried on the last day of the tax year if you meet all the following tests. IRS – Publication 501: Dependents, Standard Deduction, and Filing Information
Being legally unmarried means:
- You’ve never been married
- You’re divorced or legally separated under a decree of divorce or separate maintenance
- You’re widowed
Dependent Requirement
You must have a qualifying person who is either:
- A qualifying child, or
- A qualifying relative who is your dependent
An unmarried individual will qualify as a head of household if the individual maintains as the individual’s home a household that is the principal place of abode, for at least one-half of the year, of (1) a qualifying child as defined under section 152(c) or (2) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151. Dawson U.S. Tax Court Opinions: Susan D. Turner
Section 1(b) provides a special tax rate for an individual who qualifies as a head of household. As relevant herein, an unmarried individual “shall be considered a head of household if, and only if” that individual “maintains as his home a household which constitutes for more than one-half of such taxable year the principal place of abode” of “a qualifying child of the individual (as defined in section 152(c) * * *)”, or “any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151.” Sec. 2(b)(1)(A)(i) and (ii). Dawson U.S. Tax Court Opinions: Antonio Puerta
Maintaining a Household Requirement
For this purpose, an individual is considered to maintain a household only if he or she furnishes over one-half of the cost of maintaining the household during the taxable year. Sec. 2(b)(1). In order for the Court to determine whether the taxpayer provided over one-half of the cost of maintaining the household, the taxpayer must prove the total cost of maintaining the household. Dawson U.S. Tax Court Opinions: Alpha Diallo
You’re keeping up a home only if you pay more than half the cost of its upkeep for the year. This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. This doesn’t include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. IRS – Publication 504: Divorced or Separated Individuals
Special Situations
Parent as a Dependent
You are unmarried. Your parent, who you claim as a dependent, lived in an apartment alone. Your parent died on September 2. The cost of the upkeep of the apartment for the year until your parent’s death was $6,000. You paid $4,000 and your sibling paid $2,000. Your sibling made no other payments toward your parent’s support. Your parent had no income. Because you paid more than half of the cost of keeping up your parent’s apartment from January 1 until your parent’s death, and you can claim your parent as a dependent, you can file as head of household. IRS – Publication 501: Dependents, Standard Deduction, and Filing Information
Married but Considered Unmarried
In some cases, you may be legally married but still qualify as “considered unmarried” for Head of Household purposes. For purposes of Subtitle A of the Internal Revenue Code, an individual shall be considered a head of a household only if such individual is unmarried at the close of taxable year, is not a surviving spouse, and satisfies requirements under § 2(b). In determining whether a person is unmarried, § 7703(b) provides that individuals who are married will be considered unmarried if all of the following conditions are met: (1) An individual who is married and who files a separate return maintains as his home a household which constitutes for more than one-half of the taxable year the principal place of abode of a child with respect to whom such individual is entitled to a deduction for the taxable year under section 151; (2) Such individual furnishes over one-half of the cost of maintaining such household during the taxable year; and (3) During the last 6 months of the taxable year, such individual’s spouse is not a member of such household. IRS Determination-1334041
Nonresident Alien Spouse
You are considered unmarried for head of household purposes if your spouse was a nonresident alien at any time during the year and you don’t choose to treat your nonresident spouse as a resident alien. However, your spouse isn’t a qualifying person for head of household purposes. You must have another qualifying person and meet the other tests to be eligible to file as head of household. Choice to treat spouse as resident. You are considered married if you choose to treat your spouse as a resident alien. IRS – Publication 501: Dependents, Standard Deduction, and Filing Information
Important Considerations
Claiming the Dependent
In Swiggart, a taxpayer parent who was eligible to claim his child as a qualifying child chose not to do so because he had made an agreement with the child’s mother to waive the deduction for certain years, including the year in issue. The IRS agreed that the actual act of claiming a child as a dependent was not required to qualify as head of household. Dawson U.S. Tax Court Opinions: Gregory McBride
This means you may still qualify for Head of Household status even if you don’t actually claim the dependent exemption for the qualifying person, as long as you’re eligible to claim them.
Temporary Absences
An individual’s spouse will be considered to be a member of the household during temporary absences from the household due to special circumstances. A nonpermanent failure to occupy such household as his abode by reason of illness, education, business, vacation, or military service shall be considered a mere temporary absence due to special circumstances. IRS Determination-1334041
This rule applies to qualifying persons as well. If your dependent is temporarily away at school, for medical treatment, or other temporary reasons, they are still considered to be living with you.
Benefits of Head of Household Status
Filing as Head of Household provides several tax advantages:
- A higher standard deduction than filing as single
- Lower tax rates than filing as single or married filing separately
- Potential eligibility for certain tax credits and deductions
The amount of the standard deduction depends on the taxpayer’s filing status. I.R.C. § 63(c)(2), (4). Section 63(c)(2)(B) provides a specific standard deduction for an individual who qualifies as a head of household under section 2(b). Dawson U.S. Tax Court Opinions: Susan D. Turner
Conclusion
If you’re unmarried and support a dependent, you may qualify for the Head of Household filing status, which can result in significant tax savings. To qualify, you must:
- Be unmarried or considered unmarried on the last day of the tax year
- Pay more than half the cost of keeping up a home for the year
- Have a qualifying person (either a qualifying child or a qualifying relative who is your dependent) living with you for more than half the year (with exceptions for dependent parents)
Remember that the rules for Head of Household status can be complex, and the IRS scrutinizes these claims carefully. If you’re unsure whether you qualify, consider consulting with a tax professional who can evaluate your specific situation.
Sources:
- IRC § 2(b)
- IRS Determination-1334041
- CCA-0812024
- IRS – Publication 501: Dependents, Standard Deduction, and Filing Information
- IRS – Publication 504: Divorced or Separated Individuals
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