How do I qualify for head of household filing status?

RRoot1969
RRoot1969 Member Posts: 2 Newcomer
edited December 2024 in Filing my taxes

My ex-wife has lived in my apt for the last 1 full year as I have been helping out. As she is now an -ex-wife, of course I cannot file as Married and use the extra deduction amounts. However, is Head of Household a possibility? Or this filing status needs to strictly be a Family Member?

Are there any other options for tax breaks as I have been paying the majority of her living expenses this last full year?

Robert

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Best Answers

  • CorinaE
    CorinaE FreeTaxUSA Agent Posts: 23
    Answer ✓

    Generally, to qualify for head of household filing status, you must be able to claim a qualifying child or qualifying relative as a dependent.

    The requirements to claim Head of Household are as such:

    • 1. You are unmarried or considered unmarried on the last day of the year.
    • 2. You paid more than half the cost of keeping up a home for the year.
    • 3. A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school).

      The qualifying persons test can be found on Table 4 in Publication 501 (table linked below):
    • The IRS does provide a helpful interactive tool to assist in determining your filing status that you are welcome to use as well:
      https://www.irs.gov/help/ita/what-is-my-filing-status

      You may still be able to claim your ex-spouse as a dependent if they meet the qualifying relative tests for dependents:

      1. Not a qualifying child test, a child isn't your qualifying relative if the child is your qualifying child or the qualifying child of any other taxpayer.
    • 3. Gross income test, a person's gross income must be less than $5,050 for the year in 2024 ($4,700 for 2023).
    • 4. Support test, you must generally provide more than half of a person's total support during the calendar year.
  • CorinaE
    CorinaE FreeTaxUSA Agent Posts: 23
    Answer ✓

    Yes, it looks like you understand each of the tests. You can also follow the links to the IRS site where they further explain each of the tests if you would like.

    Our software will ask you various questions to determine if the person you are entering information for qualifies as a dependent or not when you go through the dependent information section in your account. The questions follow these tests.

Answers

  • RRoot1969
    RRoot1969 Member Posts: 2 Newcomer

    So for the qualifying tests you mention:

    • 1. Not a qualifying child test, I assume this means the person cannot be a qualifying child? She is not as she is an ex wife.
    • 2. Member of household or relationship test, She is member of household and actually living here since May 2023, so not full year 2023, but full year 2024.
    • 3. Gross income test, She has not had a job due to some health issues and had no income besides about $500 for some dividends from CD's.
    • 4. Support test, I paid entire rent, utilities, internet etc. She has paid her own food only. So she has probably paid about 30% of her own expenses.

    Do I basically understand the point of each of these tests? Of course, I will likely still go to a tax pro this year to be sure it all looks good.

    Does The FreeTax USA software include validations for claiming a dependent along with the step by step prep wizard?

    Robert

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