Can a married person claim Head of Household filing status?

[monkeytax135]

I read other posts and those who have replies to me.  I got "no" and "yes" answers.  I read the publication 17, 504 as recommended.  Based on the IRS's publication, you can when you are considered "unmarried" - passed all the tests.  However, Turbo tax will ONLY allow you to file as HOH if your qualifying dependent is your child OR parent if your answer is "Married" to Turbo tax.  If you enter your dependent is "sister, aunt, or grandparent..." Turbo tax will not allow you to file HOH. 

I believe Turbo tax follows the IRS's tests for HOH. I think IRS is inconsistent with its own rules because in above mentioned publications, it clearly states: qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests),  your relative lived with you more than half the year, and your relative is related to you in one of the ways listed under Relatives who don’t have to live with you in chapter 3 and you can claim your relative as a
dependent5.  Relatives who don’t have to live with you. A person related to you in any of the following ways doesn't have to live with you all year as a member of your household to meet this test.
• Your child, stepchild, or foster child, or a
descendant of any of them (for example,
your grandchild). (A legally adopted child
is considered your child.)
• Your brother, sister, half brother, half sister, stepbrother, or stepsister.
• Your father, mother, grandparent, or other direct ancestor, but not foster parent.
• Your stepfather or stepmother.
• A son or daughter of your brother or sister.
• A son or daughter of your half brother or half sister.
• A brother or sister of your father or mother.
• Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

Please point out to me that I misunderstood something and you think Turbo tax is consistent with IRS's regulation regarding "considered unmarried" in the above publications.

Thank you!

[JulieS]

Yes, TurboTax and the IRS are consistent in the application of the rules for claiming Head of Household status. 

You are confusing the rules for claiming dependents (Chapter 3) with the rules for claiming head of household Chapter 2). 

You may be able to file as head of household if you meet all of the following requirements.

• You are unmarried or considered unmarried on the last day of the year.
• You paid more than half of the cost of keeping up a home for the year.
• A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the qualifying person is your dependent parent, your dependent parent doesn't have to live with you. 

A qualifying person for head of household is:

• Your biological or adopted child, stepchild, foster child, sibling, step sibling, half sibling or a descendant (child, grandchild, great grandchild, etc.) of one of these relatives who is permanently and totally disabled, even if the relative does not meet the age requirements to be a qualifying child.
• Your parent.
• Your stepparent, niece, nephew, a sibling of one of your parents, or your son-in-law, daughter-in-law, parent-in-law, mother-in-law, brother-in-law or sister-in-law.

Click here to see the applicable section in Publication 17. 

[monkeytax135]

Hi JulieS,

Appreciate your time.  Please tell me where I am confused ?  Is Aunt not qualifying dependent for head of household ? 

I read through the publication, aunt, sibling,... are qualifying dependents .  Try in Turbo tax yourself and see if you entered "married" as marriage status and sister as your dependent, see what filing status you get from Turbo tax.

Thank you.

[CatinaT1]

You are confusing the rules between who qualifies as a dependent and who qualifies you for Head of Household filing status. They are similar rules, but there are specific differences.

Aunt is not a qualifying dependent for Head of Household. Your aunt may qualify as your dependent, but your filing status would be Single, Married filing Joint or Married Filing Separate, based on your marital status as of December 31 of the tax year.

Additionally, you are only "married, but considered unmarried" if you had a dependent child (or a parent) and did not live with your spouse during the last 6 months of the year, and paid for more than half the cost of upkeeping the home.

See the below chart in this link. Click here to see the applicable section in Publication 17. 

[monkeytax135]

Hi CatinaT1,

Appreciate your time.  Please show me where in the publications state that child and Parent the Only qualifying dependents for filing HOH? Or relative is not the qualifying dependents ?  Where test test failed?

Under the "consider unmarried" tests, it states: qualifying relative4...

By the way, Aunt or sister is the qualifying dependents if you enter the marriage status is Single or legally separated.

Thank you.

[monkeytax135]

Hi,

I just noticed you have included table2 for qualifying person which is great.  I was going to include the table2.

Under table 2, it says sibling is the qualifying dependent for filing HOH.  Agree? But Turbo tax does not allow H-O-H if you enter "Married".

Also under "consider unmarried" test 4, home for child is NOT the only condition. There is also (home for qualifying person.)  If the person is not a child, you go through the test in the (home for qualifying person.) 

TY

[KrisD15]

The person needed to be claimed as a dependent to file as Head Of Household includes:

• Your child, stepchild, or foster child, or a descendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.)
• Your brother, sister, half brother, half sister, stepbrother, or stepsister.
• Your father, mother, grandparent, or other direct ancestor, but not foster parent.
• Your stepfather or stepmother.
• A son or daughter of your brother or sister.
• A son or daughter of your half brother or half sister.
• A brother or sister of your father or mother.
• Your son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.

Any of these relationships that were established by marriage aren't ended by death or divorce.

They must have lived with you for more than half the year. 

See Pub 501 for all the requirements 

"But Turbo tax does not allow H-O-H if you enter "Married"."

Not clear if you mean YOU are married or the dependent is married. 

Can you clarify that part of the question? 

@monkeytax135 

[monkeytax135]

I passed all the tests you listed.

[monkeytax135]

Hi CatinaT1,

I would like to revisit the above subject, but will focus on "considered unmarried" this time.

There are 5 tests under "considered unmarried".  Assume he/she passed first 3 tests.  For test 4 - your home must be a home for your child ...

If he/she doesn't  have a child at home, he/she then go to test - (home of qualifying person).  If child is the only qualifying dependent, why list (home of qualifying person) in table 2?  So relatives definitely are qualifying dependents.

If he/she passed the test of (home of qualifying person), he/she passed test 4.

For test 5,  I don't think it is relevant for people who don't have a child.  It is there for those who want to claim their child as their dependents.  So don't need to do test5.  Again, if everyone needs to do test 5, then why having (home of qualifying person) test?

So he/she passed the 4 tests, should he/she be "considered unmarried?"

Thank you.

[monkeytax135]

You are correct!

Thank you!