Tax question

[polksalet]

What does someone have to do to qualify under the head of household condition?

[polksalet]

I do not know if it is related to a raio or something. My earnings this year will be minuscule this year due to being Mr. Mom.

[BYoder]

Head of Household

You may be able to file as head of household if you meet all 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” lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. See Special rule for parent, later, under Qualifying Person.

 

 

 

 

If you qualify to file as head of household, your tax rate usually will be lower than the rates for single or married filing separately. You will also receive a higher standard deduction than if you file as single or married filing separately.

 

How to file. If you file as head of household, you can use either Form 1040A or Form 1040. Indicate your choice of this filing status by checking the box on line 4 of either form. Use the Head of a household column of the Tax Table or Section D of the Tax Computation Worksheet to figure your tax.

 

Considered Unmarried

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.

 

1. You file a separate return (defined, earlier, under Joint Return After Separate Returns).

 

2. You paid more than half the cost of keeping up your home for the tax year.

 

3. Your spouse did not live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. See Temporary absences, later.

 

4. Your home was the main home of your child, stepchild, or eligible foster child for more than half the year. (See Home of qualifying person, later, for rules applying to a child's birth, death, or temporary absence during the year.)

 

5. You must be able to claim an exemption for the child. However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rules described later in Children of divorced or separated parents under Qualifying Child or in Support Test for Children of Divorced or Separated Parents under Qualifying Relative. The general rules for claiming an exemption for a dependent are explained later under Exemptions for Dependents.

 

 

 

 

If you were considered married for part of the year and lived in a community property state (listed earlier under Married Filing Separately ), special rules may apply in determining your income and expenses. See Publication 555 for more information.

http://www.irs.gov/publications/p501/ar02.html#d0e2117

[Puddy]

Topic 353 - What is Your Filing Status?

 

Generally, your marital status on the last day of the year determines your status for the entire year.

 

If you are unmarried, or if you are legally separated from your spouse under a divorce or separate maintenance decree according to your state law, and you do not qualify for another filing status, your filing status is single.

 

Generally, to qualify for head of household status, you must be unmarried and you must have paid more than half the cost of maintaining as your home a household that was the main home for a qualifying person for more than half the year. You may also qualify for head of household status if you, though married, file a separate return, your spouse was not a member of your household during the last six months of the tax year, and you provided more than half the cost of maintaining as your home a household that was the main home for more than one half of your tax year of a qualifying person.

 

If you are married, you and your spouse may file a joint return or separate returns. If your spouse died and you did not remarry in the year that your spouse died, you may still file a joint return for that year. This is the last year for which you may file a joint return with that spouse.

 

You may be able to file as a qualifying widow or widower for the two years following the year your spouse died. To do this, you must meet all four of the following tests:

 

You were entitled to file a joint return with your spouse for the year he or she died. It does not matter whether you actually filed a joint return,

You did not remarry in the two years following the year your spouse died,

You have a child, stepchild, or adopted child (a foster child does not meet this requirement) for whom you can claim a dependency exemption, and

You paid more than half the cost of maintaining a household that was the main home for you and that child, for the whole year.

 

After the two years following the year in which your spouse died, you may qualify for head of household status.

 

Link

 

More detailed info.

[Puddy]

In short, you don't qualify Polk.

 

 

Only helps for those whose itemized deductions are less than the standard. If you have a decent sized mortgage it probably wouldn't help you regardless.

[Puddy]

Oh and I hate it when I lose a race.

 

[BYoder]

Oh and I hate it when I lose a race.

 

I guess that means I'm a bigger than you.

[polksalet]

In short, you don't qualify Polk.

Only helps for those whose itemized deductions are less than the standard. If you have a decent sized mortgage it probably wouldn't help you regardless.

 

Actually, i hve never been able to itemize. This year however I might be able to with all of the med costs and sech. Plus I have another dependent.

[The Holy Roller]

Write to the IRS and tell them to remove your name from their mailing list. End of questions.

[Puddy]

Actually, i hve never been able to itemize. This year however I might be able to with all of the med costs and sech. Plus I have another dependent.

Remember that you get your dependent deduction whether you use the standard deduction or itemize. You can have 20 kids and won't lose that deduction if you itemize.

 

The reason you don't qualify is that you and the Mrs. are together for the entire year, not because you itemize.