Head of Household

[Blaire]

I have a taxpayer who upkeeps over half the cost of the home. She is divorced, but living with her ex-husband, who is disabled and only receives SSA maybe 20k in income. She has a disabled son and makes 35k in income. My question is,does the qualification to live alone for the past six months only apply to married taxpayers? Does she still qualify for HOH even if her ex lives with her? And she does provide over 50% the cost of the home.

[kathyc2]

I My question is,does the qualification to live alone for the past six months only apply to married taxpayers?

Yes, if they are married at year end they are considered unmarried for HOH purposes if lived apart for 6 months. Since she was single at year end, this would not apply to her.

[taxmom34]

TTB PAGE 3-7 & 3-8 has chart you should look up. as far as I can see the ex-husband has to be a dependent. she can probably claim HH if she can claim son as a dependent.