Hoh

[gman]

TAXPAYER AND GIRLFRIEND LIVE TOGETHER. They have one child together and she has one from prior relationship. Both have jobs and pay for home, etc. Can they both claim HOH??

[solomon]

Perhaps. See SCA 1998-041.

[GIMoe]

HoH

TAXPAYER AND GIRLFRIEND LIVE TOGETHER. They have one child together and she has one from prior relationship. Both have jobs and pay for home, etc. Can they both claim HOH??

I don't believe they can. One of the requirements for HoH is that the TP paid MORE that HALF the cost of maintaining the home for them and their QC/QR. If they are living as a couple, then I would conclude that they are operating as only one household. This means that, mathematically (sp?), only one of them could have paid MORE than HALF the cost.

I have come across this situation before and this is how I have always treated it.

[thomtax]

Agree with GIMoe

Since they are living together, there is only one household.

From Pub 17, page 24:

"To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year".

Therefore, only one could pay more than half, so only one HOH filing.

LT

[Jesse]

Facts & Circumstances - in your case most likely only one can qualify. In the case that Solomon refers to I think there was one house and some common bill but 2 seperate bedrooms, 2 seperate phones, etc, etc.