joint checking - head of household

[krav]

An unmarried couple live together, each has their own child (both from previous relationships) - they only have one joint checking account. They both deposit their paychecks and all household expenses are paid from there. Who gets to claim head of household? Should it go to the higher income? The expenses are low enough that there is plenty left over from both their paychecks. The house and mortgage are in both their names.

In the previous year (which I didn't prepare) - the house and mortgage was only in one of their names for a few months - but the HOH was given to the other person - which seems wrong to me. any thoughts?

[Kram BergGold]

First things first

If they are living as a couple then only one can be H of H. However, if they are not a couple but just two people sharing a house then each could be H of H. I will assume they are a couple because that is how it sounds. Since, there is no way to determine who paid what I would say H of H goes to the one who put more money into the joint acct. However, another way to look at it is, if this helps, you could go by who signed which checks to determine whose money paid household expenses. I have heard this argument made in another context where it makes some sense. In this context I am not sure it makes sense but I thought I would throw it out.

[taxea]

If they are living as a couple then only one can be H of H. However, if they are not a couple but just two people sharing a house then each could be H of H. I will assume they are a couple because that is how it sounds. Since, there is no way to determine who paid what I would say H of H goes to the one who put more yoney into the joint acct. However, another way to look at it is, if this helps, you could go by who signed which checks to determine whose money paid household expenses. I have heard this argument made in another context where it makes some sense. In this context I am not sure it makes sense but I thought I would throw it out.

I don't think eithet qualify for HOH. Whose SSN does the 1098 show? Did they agree that the expenses would be divided 50/50? If all household expenses are paid from a joint account there is no way to prove who paid exactly what. It doesn't matter that one makes more money.

[taxmom34]

if two adults living in same household and not married but each has a qualifying child only one can claim HH. it would be impossible for both to provide more than half houshold expenses, one would win out over the other, you can't have 51% for both. so, i would give HH to the higher income.