HOH & Divorce

[Bees Knees]

One very important rule is that the taxpayer legally claiming the dependent cannot file HH if he/she lives with another income producing adult...i.e. boy/girlfriend, parent, roommate, etc.

I find that this, often times, gets overlooked. taxea

TTB page 3-16 and 3-17. I see no scenario mentioned where Mom pays over ½ of the cost of the home, the child lives in the home, and another income producing adult also lives in the home.

HOH revolves around the issue of who actually pays over ½ the cost of the home, and whether or not the child actually lives with the taxpayer. If any income from another adult living in the home would disqualify HOH, even if the income were a small amount, then the over ½ the cost of home rule would be a moot point. That is the purpose of the over ½ the cost of home rule. The one claiming HOH has to be the one using his/her income to pay for most of the home expenses, not the one with the only income.

[Jesse]

Jesse
I'm sorry to be so blunt but, it doesn't appear that you are paying attention to what you are reading. There are very specific restraints on who can file HH and they are very clearly stated in the examples in The Tax Book. taxea

I don't believe you are sorry. For some reason you do not like me, why? You've already suggested I consult a professional and stated my questions upset you because I ask questions that should have been addressed in a basic tax course.

I am paying attention to what I'm reading, sometimes I don't understand everything I read but I do try. Sometimes what I read is clear as mud. Sometimes what was addressed in a basic tax course has changed over the years. Again, what is your beef with me?

Can you tell me which example this is clearly stated in The Tax Book?