Head of Household Support Test

[antranik11]

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

[xmasbaby0]

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?  

[leeloo]

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

[antranik11]

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.  

[Opus 17]

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

[Mike9241]

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