Unmarried Couple with Kids, Head of Household

[equinecpa]

I do a return for a couple who have lived together for years. They have 2 kids. Each parent works and contributes to the household. They'd each like to claim one child as a dependent (so far so good)...now what about head of household status? Could they both claim head of household since it could be argued that each of them provides over 50% of the support for one child?

Carolyn

[BP.]

I do a return for a couple who have lived together for years. They have 2 kids. Each parent works and contributes to the household. They'd each like to claim one child as a dependent (so far so good)...now what about head of household status? Could they both claim head of household since it could be argued that each of them provides over 50% of the support for one child?

Carolyn

Support not a requirement for HOH. TTB 3-14- Unmarried Individuals, #2. If there's just one household, one person will generally qualify as HOH; the other single. You mention they are a "couple" so probably just one household.

[Brian EA]

I do a return for a couple who have lived together for years. They have 2 kids. Each parent works and contributes to the household. They'd each like to claim one child as a dependent (so far so good)...now what about head of household status? Could they both claim head of household since it could be argued that each of them provides over 50% of the support for one child?

Carolyn

There can only be one HOH in a household.
If both kids are their's together then how could you prove that each one support any one kid. In this situation the one with the higher AGI files HOH and the other Single Status.

Now let us say they each have their own kid-- meaning that the kids have different parents. If you can divide the house and each one support their own kid, chances are you can claim HOH for both of them. It's like having 2 apts in the same house.

brian

[equinecpa]

Ah..thanks for the clarification I was reading the following as support but that is not what it says!

Did taxpayer pay over
half the cost of keeping
up his or her own home
in which he or she lived?

I will claim HOH for one and not the other.

[equinecpa]

I am now doing the second return for this unmarried couple.

She filed single, claimed dependent care, one dependent, child tax credit and eic.

I just want to confirm he can claim hoh, and dependent care child tax credt and eic for the other child?

Something in my head is telling me this is not so...but I'm sick, tired and can't for the life of me find out what it is! Can both claim the EIC?

[Bees Knees]

If one parent claims one child and the other claims the other child, both qualify for all the good stuff, except that only one gets HOH since everyone lives in the same household.

[equinecpa]

Thanks for the quick reply...I couldn't find any reason why not but just seems to good to be true...

Carolyn