Can I Be Head of Household If I Don't Claim My Son?
The IRS lists specific guidelines for qualifying as a head of household taxation status. Qualified taxpayers who file as head of household will typically enjoy a lower tax rate than taxpayers filing as single or married filing separately. The standard deductions are also higher for head of household filers. Under certain circumstances, a custodial parent --- one who gives primary care --- may file as head of household even if they do not claim a dependent exemption for her child.
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Marital Status
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In order to file taxes as head of household, you must be unmarried on the last day of the calendar year. The IRS will also accept a head of household tax status if you are "considered unmarried" on the last day of the calendar year. To qualify as "considered unmarried" you must file a separate tax return than your spouse, your spouse did not occupy your home for the last six months of the calendar year and you paid more than 50 percent of the cost of maintaining your home for the calendar year. In addition, your home must be your child's main home for more than half of the calendar year and you must qualify to claim an exemption for a dependent.
Dependent Exemption
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Filing taxes as head of household requires that you be qualified to claim an exemption for your child. Even if the noncustodial parent claims the child on their tax return for a specific calendar year, you may qualify as head of household. If your home was the main residence for the child for more than six months of the tax year, you can still file taxes as head of household, even if you don't claim the child as a dependent.
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Qualifying Child
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For your child to qualify for a dependent exemption, he must meet five requirements: relationship, age, residency, support and joint return. The child must be your biological descendant, stepchild, adopted child or foster child. Other familial relationships may also qualify, including siblings, half-siblings and step siblings. All qualifying children must be under the age of 19, a full-time student under the age of 24 or permanently disabled at the end of the tax year. The residency and support requirements state that the child must live in your home for more than 50 percent of the tax year and you must have provided more than 50 percent of their support for the year. If your child files a joint return with a spouse, he does not qualify as your dependent.
Custodial and Noncustodial Parent
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In most instances, a custodial parent claims the child as a dependent. In some instances, the custodial parent gives the noncustodial parent written permission to claim the child. For example, if you are the custodial parent and qualify as head of household, you can choose to allow the noncustodial parent to claim the dependent exemption for your son for a specific tax year. You may not also claim a dependent exemption for your son, but you can still file as head of household. The noncustodial parent must include a copy of the written declaration from the custodial spouse as part of his tax return.
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