1.12 Qualifying as Head of Household
You can file as “head of household” for 2012 if you are unmarried at the end of 2012 and you maintained a household for your child, parent, or other qualifying relative. You must be a U.S. citizen or resident (18.1) for the entire year. Tax rates are lower for a head of household than for a person filing as single (1.2) and the standard deduction is higher (Chapter 13). If you are married but for the last half of 2012 you lived apart from your spouse, you may be treated as unmarried and able to qualify for head of household tax rates and standard deduction, which are more favorable than those for a married person filing separately; see Test 1 below.
Head of household tests.
You must meet both of these tests to qualify as a head of household:
Filing Tip
Details of the tests are in the following paragraphs.
Test 1: Are you unmarried?
You are “unmarried” for 2012 head of household purposes if you are any one of the following:
- Single as of the end of 2012.
- A widow or widower and your spouse died before 2012. If a dependent child lives with you, see 1.11 to determine if you may use the even more advantageous filing status of qualifying widow(er). If your spouse died in 2012, you are treated as married for the entire year and cannot qualify as a 2012 head of household, but a joint return may be filed (1.10).
- Legally separated or divorced under a final court decree as of the end of 2012. A custody and support order does not qualify as a legal separation. A provisional decree (not final), such as a support order pendente lite (while action is pending) or a temporary order, has no effect for tax purposes until the decree is made final.
- Married but living apart from your spouse. You are considered unmarried for 2012 head of household purposes if your spouse was not a member of your household during the last six months of 2012, you file separate returns, and you maintain a household for more than half the year for a dependent child, stepchild, or adopted child. You are not considered to be “living apart” if you and your spouse lived under the same roof during the last six months of the year. A foster child qualifies if he or she was placed with you by an authorized placement agency, or by a court judgment, decree, or order. You must be able to claim the child as a dependent unless your spouse (the noncustodial parent) has the right to the exemption (21.7).
- Married to an individual who was a nonresident alien during any part of 2012 and you do not elect to file a joint return reporting your joint worldwide income (1.5).
Note: Same-sex marriages are not recognized as marriages under the federal tax law.
Test 2: Did you maintain a home for a qualifying person?
You must pay more than half the costs of maintaining a home for a qualifying person.
Qualifying person. A child or relative can be your qualifying person for head of household purposes only if he or she is a qualifying child or relative under the exemption rules for dependents (21.1). However, you may be eligible for head of household status even if you are unable to actually claim the person as your dependent. For example, an unmarried child who meets the definition of a qualifying child (21.1) but who cannot be claimed as your dependent because of one of the additional tests (21.1) is nonetheless a qualifying person for head of household purposes. If, under the special rules for divorced or separated parents (21.7), you are the custodial parent and you waive your right to the exemption for your child in favor of the other parent, you may claim head of household status; the other parent may not.
A married child must be your dependent to be a qualifying person for head of household purposes unless the only reason you cannot claim the dependency exemption for the child is that you are the dependent of another taxpayer (21.1).
Your parent or any other qualifying relative can be your qualifying person for head of household purposes only if you can claim an exemption for him or her as your dependent (21.1). However, even if you can claim the exemption, you are not eligible for head of household status if the relative is your dependent only because (1) you have a multiple support agreement granting you the right to the exemption (21.6) or (2) he or she is your qualifying relative under the member-of-household test (21.4).
Planning Reminder
Maintaining a household. For a qualifying person other than your parent, the home that you maintain must be the principal residence for both of you for more than half the year, disregarding temporary absences; see Example 2 below. If the qualifying person is your parent, it does not matter where he or she lives, so long as you pay more than half of the household costs.
You must pay for more than half of the rent, property taxes, mortgage interest, utilities, repairs, property insurance, domestic help, and food eaten in the home. Do not consider the rental value of the lodgings provided to the qualifying person or the cost of clothing, medical expenses, education, vacation costs, life insurance, or transportation you provide, or the value of your work around the house.
Temporary absences disregarded. In determining whether you and a qualifying person lived in the same home for more than half the year, temporary absences are ignored if the absence is due to illness, or being away at school, on a business trip, on vacation, serving in the military, or staying with a parent under a child custody agreement. The IRS requires that it be reasonable to expect your qualifying child or relative to return to your household after such a temporary absence, and that you continue to maintain the household during the temporary absence. Under this rule, you would lose the right to file as head of household if your qualifying person moved into his or her own permanent residence before the end of the year.