Can Two People File As Single Head of Household on Tax Returns?

Determining your filing status is the first step to filing your tax return.

The head of household designation is one of five IRS filing statuses available for taxpayers to choose from. Head of household is a particularly beneficial filing status because the tax rate is lower than that of single and married filing separately. Fortunately, it is relatively easy for you to determine whether or not you qualify to claim head of household.

Eligibility

In order to file as head of household, you must be unmarried at the end of the tax year, have paid more than half the cost of keeping up your home and have a qualifying person who lived in your home for at least half the year. Only one person per household can meet these guidelines and file as head of household.

Caution

If two people file head of household on their tax returns, then the IRS may initiate an audit to determine which taxpayer is eligible to claim the filing status.

Considerations

The costs included in the head of household's definition of keeping up your home includes home repairs, food, property tax, utility bills, mortgage and rent. Examples of expenses not included are medical bills, life insurance, education and clothing. For the purposes of qualifying for the head of household filing status, a qualifying child must meet the relationship, age, residency, support and joint-return tests.

References

• Internal Revenue Service: Publication 17
• Internal Revenue Service: Publication 501