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Is HOH required?

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    Is HOH required?

    Is a taxpayer required to file as Head of Household if he/she meets the eligibility requirements or can he/she choose to file as Single if they are unmarried and have multiple dependents? (Elderly mother and disabled sister are both living in the taxpayerís home).

    We have a client whose tax is $200 lower as an HOH filer vs. a Single filer, but because he is subject to a partial Advance Premium Tax Credit (APTC) repayment, AND because the repayment limitation for the Single filer is $1,275, half that of the HOH filer ($2,550), he will actually save almost $1,100 if he files as Single.

    The language on Filing Status in TTB, Pub 17, etc. focuses on eligibility for filing as HOH, but I canít seem to find any authority indicating whether or not a taxpayer is required to file as HOH if they meet the eligibility requirements. This is such an odd set of circumstances with the APTC repayment limitation and Iíve never run into a situation where it is more beneficial to file as Single over HOH...

    Has anyone run into this or something similar?

    #2
    Is a taxpayer required to file as Head of Household if he/she meets the eligibility r

    "Is a taxpayer required to file as Head of Household if he/she meets the eligibility requirements "

    Yes. See ß2(b)(1).

    "For purposes of this subtitle, an individual shall be considered a head of a household if, and only if, such individual is not married at the close of his taxable year, is not a surviving spouse (as defined in subsection (a)), and either- [ other conditions listed]"

    Note use of word "shall". It is not an election, just as a married person cannot elect to file as single.

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      #3
      Thank you Rapid Robert.

      I guess I just wasn't reading with emphasis on the word SHALL, but now that you put it that way, I see your point.

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