Head of Household

[jrgwmay]

An unmarried male owns a home and a friend lives with him. The friend also files a tax return. The male provides over one-half of the support of maintaining the home. Can the male file as head of household and the friend file as single? The friend is not a dependent. Thank you!

[dkss]

Unless the Male has a dependent qualifying child, he cannot claim HOH. The friend will not qualify him for HOH.

[taxea]

An unmarried male owns a home and a friend lives with him. The friend also files a tax return. The male provides over one-half of the support of maintaining the home. Can the male file as head of household and the friend file as single? The friend is not a dependent. Thank you!

See TTB pgs starting with 3-15 the answer is probably no but you didn't provide income or enough data on the other person

[New York Enrolled Agent]

See TTB pgs starting with 3-15 the answer is probably no but you didn't provide income or enough data on the other person

As DKSS notes, the answer is definitely no. See IRC §2(b)

[KBTS]

See TTB pgs starting with 3-15 the answer is probably no but you didn't provide income or enough data on the other person

Neither of these things matter. Even if an unrelated person is a dependent under the Qualifying Relative rules, they are not a qualifying person for HoH. See Pub 501 page 10 for a chart outlining these rules.

[taxea]

Neither of these things matter. Even if an unrelated person is a dependent under the Qualifying Relative rules, they are not a qualifying person for HoH. See Pub 501 page 10 for a chart outlining these rules.

But you can't make that determination without knowing all the facts and all the facts on the roommate were not provided in the OP

[Gary2]

But you can't make that determination without knowing all the facts and all the facts on the roommate were not provided in the OP

I think it's fair to assume that "friend" rules out child, parent, sibling, in-law, etc.

[taxea]

I think it's fair to assume that "friend" rules out child, parent, sibling, in-law, etc.

I shy away from assuming. I'm more a don't believe anything until you verify it type. Must be my "prior life" influence, you know, "once a cop always a cop" mentality

[Ken]

In order to claim HofH the other person must meet the dependency status. I don't think a working friend qualifies.

[taxea]

you never know until you ask. The devil is in the details.