Filing Status: Head of Household?

[Rminor]

A 84 year old father lived with his daughter 5 months of 2007 from August to December. He is bedridden and needs outside care. His 2007 income is $4,800 plus $17,308 Social Security. The daughter owns the home and pays all expenses.

Can she file Head of Household using her father as the qualifying relative? Can she claim him as a dependent?

[travis bickle]

good day

A 84 year old father lived with his daughter 5 months of 2007 from August to December. He is bedridden and needs outside care. His 2007 income is $4,800 plus $17,308 Social Security. The daughter owns the home and pays all expenses.

Can she file Head of Household using her father as the qualifying relative? Can she claim him as a dependent?

here is what irs pub 501 says:
first -
"You may be able to file as head of household if you meet all the following requirements.
You are unmarried or “considered unmarried” on the last day of the year; and
You paid more than half the cost of keeping up a home for the year; and
A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. See Special rule for parent, later, under Qualifying Person."

second -
"Special rule for parent. If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. However, you must be able to claim an exemption for your father or mother. Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly."

Note that the IRS says in order to claim HOH status normally the individual must live with you for more than half the year. Or, if the individual is a parent, if you can claim that parent as an exemption. So, you -- and your tax advisor -- must determine whether you meet all the appropriate IRS tests in order to claim your parent as an exemption and to file HOH.

hope this helps.

p.s. this woman may want to examine past years' returns to see if she can claim dad as a dependent (since he does not have to live with her). She MAY be entitled to a different filing status and a larger refund. Seek competent tax advice.