topic Head of Household Support Test in Deductions & credits

Head of Household Support Test

antranik11 — Mon, 23 Feb 2026 10:05:25 GMT

Hi, I had question for the Head of Household support test. Currently, my spouse has not live with me the last 1 1/2 years and I support my 3 kids. I currently live in our home that we bought 5 years ago. For the support test, I know that i need to pay at least more than 50% of the cost related to rent/mortgage interest payments, property taxes, property insurance, repairs, utilities, and groceries in order to meet this status. For the rent/mortgage payment, both me and my ex split this cost and some others costs.

The question I had is that for the the support test related to rent/mortgage payment, is both the principal and interest included in this cost calculation or is it just the interest portion that i need to include. Thank you

Re: Head of Household Support Test

xmasbaby0 — Thu, 26 Jan 2023 22:50:09 GMT

Please explain---"I support my three kids..." Are you referring to paying child support or do you mean the children live with you?

Which parent did the kids spend the most nights with?

Re: Head of Household Support Test

leeloo — Thu, 26 Jan 2023 22:52:14 GMT

The IRS does not reference principal or interest regarding the home. They want either the rent amount or the fair rental value of the home.

6. Lodging (complete line 6a or 6b):
a. Enter the total rent paid ................................................................................................................................................... 6a. __________
b. Enter the fair rental value of the home. If the person you supported owned the home, also include this amount in
line 21................................................................................................................................................................................... 6b. __________
7. Enter the total food expenses................................................................................................................................................. 7. ___________
8. Enter the total amount of utilities (heat, light, water, etc. not included in line 6a or 6b)....................................................... 8. ___________
9. Enter the total amount of repairs (not included in line 6a or 6b).......................................................................................... 9. ___________
10. Enter the total of other expenses. Don’t include expenses of maintaining the home, such as mortgage interest, real
estate taxes, and insurance................................................................................................................................................... 10. ___________
11. Add lines 6a through 10. These are the total household expenses........................................................................................

https://apps.irs.gov/app/vita/content/globalmedia/teacher/worksheet_for_determining_support_4012.pdf

Re: Head of Household Support Test

antranik11 — Thu, 26 Jan 2023 22:52:15 GMT

the kids spend the most nights with me (mom) at home. This year, I am trying to claim my 3 kids on my tax return as a dependent.

Re: Head of Household Support Test

Opus 17 — Thu, 26 Jan 2023 23:04:42 GMT

There is a worksheet in publication 501 that discusses what the IRS considers household support. In particular, clothing, medical costs, and entertainment for yourself and your kids is not household expenses, those are personal expenses and they don't count for HOH. HOH is based on the rental value of the home, insurance, utilities, repairs and maintenance, and household food.

https://www.irs.gov/pub/irs-pdf/p501.pdf

Re: Head of Household Support Test

Mike9241 — Fri, 27 Jan 2023 01:19:15 GMT

since you own the home 6b would be the fair rental value of your property.