Versions Compared

Version Old Version 1 New Version Current
Changes made by

Cassandra Watkins

Cassandra Watkins

Saved on

Key

  • This line was added.
  • This line was removed.
  • Formatting was changed.
Info

Head of Household is a filing status for a taxpayer who maintains a home for a qualifying dependent child or person. Taxpayers may use the Head of Household filing status if they meet the following requirements:

  • Were unmarried or considered unmarried at the end of the year

  • Provided more than half the cost of keeping up a home

  • Are claiming a qualifying person or dependent child who lived with them more than half the year

...

To meet the joint return test, the child must not have filed a joint return for the tax year they are being claimed.

The only exception to this is if the dependent and their spouse are not required to file a tax return and file to claim a refund only.

Support

To meet the support test, the taxpayer must provide more than half of the child's support.

...