Head of Household

[MAJ]

Head of Household?

Do the parents claim the income they receive as rent?
Wouldn't that be a factor to consider?

[BP.]

How do you determine whether 'she has paid over half the cost of keeping up a home'?


Opinion?

Pub 17, p. 24 --- "Cost of keeping up a home" worksheet will help you determine your answer.

[NotEasy]

Single mom with a daughter.

Lived at her parent's home with other siblings.

Paid rent to her parents.

How do you determine whether 'she has paid over half the cost of keeping up a home'?

If the 'cost of keeping up a home' is the rent that she paid her parents, she paid 100% of the rent and therefore obviously she meets the requirement in this case.

But if the 'cost of keeping up a home' is the cost of keeping up the whole house (mortgage payment, property tax, insurance, etc) where everyone including her parents and siblings lived in, then the rent that she paid is not more than half of the cost. In this case, she does not meet the requirement.

Opinion?