H of H .... Keeping up a Home

[OtisMozzetti]

HOH for disable adult child, or for adult tiny-income child

Are you sure? I thought no more HOH for adult children. Must be under 19, or 24 if student, or disabled.

Adult child, over those ages and not disabled, still might be a qualifying person for his/her parent to become head of household if that child were a "qualifying relative" type of dependent, who is actually related to the taxpayer.

All of us tax professionals know that a qualifying "relative" is a person who is either a sufficiently close relative or who was a member of the household all year; and a person who had no more gross income than the personal exemption amount ($3500 for 2008); and a person who was supported more than half by the taxpayer; and a person who isn't a QC.

However, a qualifying "relative", such as for example a live-in girlfriend, who isn't actually related to the taxpayer won't work in order to provide a qualifying person to become head of household. In other words, those dependents who qualify solely because they were a member of the household all year, aren't good enough to provide a qualifying person for the prospective head of the household.

[Jesse]

Burke is correct...2 working adults in the house...no HH.

Someone who is 19 and not in school is an adult not a child.

there is no such thing as "a basic home" the law applies to the expenses of the home one is living in.

as for parents that do not live in the home, the taxpayer has to pay more than half the upkeep of the home and the support of the parents. taxea

That is not what Burke said.

Head of household filing status is not a matter simply determined by phsical boundaries, but by all the facts of a case. Two income producing adults can reside together and it is possible for one of the adults to contribute more than half the cost of keeping up the home and qualify for head of household. Although it may be a rare event but it is possible for two seperate households to remain under one roof and both qualify for Head of Household.

Did you look at SCA 1998-041?

http://www.unclefed.com/ForTaxProfs/irs-wd/1998/1998-041.pdf

"However if the two adults do not share child rearing responsiblities, do not eat dinner together as a family, do not share money, etc then each could be H of H if each provides more than 1/2 the ocst of their household respnosibilites"

Please provide me with the IRS rule that allows this. If there are two working adults in the household and they share the household expenses neither can claim HH. taxea

Please provide with the IRS rule that states it is not allowed?

Jesse
I'm sorry to be so blunt but, it doesn't appear that you are paying attention to what you are reading. There are very specific restraints on who can file HH and they are very clearly stated in the examples in The Tax Book. taxea

Or even the example that is to clearly stated in TTB?

[Black Bart]

Gosh, Jesse

You're catchin' some mighty straight talk there. My apologies for my post leading you into that area of Paradise.

[Jesse]

Bart, thanks, but no need to apologize and I just don't want people to take her word for fact because she is wrong. Even if you walk through the link she provided:

www.eitc.irs.gov this is the most current site for HH and EITC taxea

does it ask the question are there more than one income producing adults in the household or anything similar?

And I still can't find that clear example in TTB?

Why? Because the fact is there can be two income producing adults in the same household and if all qualifications are met one of them can qualify for head of household.

I have been wrong before and I am done with this thread, UNLESS someone can show me facts to verify that Head of Household is disqualified ONLY because two income producing adults live in the same house. Then I will come back and apologize.

[Beth]

H of H .... Keeping up a Home

Flow Chart for HOH eligibilty p3-18 of the Deluxe addition

[Davc]

Agree with Jesse. The chart doesn't doesn't address the contention that nobody can be H of H if two working adults are in the same household.