June 6, 2019 6:59 AM
last updated June 06, 2019 6:59 AM
I rented an apartment for all of 2016 and my son lived with me that is 19 years old. Does this qualify me to file as head of household?
It may if he is your dependent.
Head of Household for tax purposes does not mean the same thing that Head of Household means in common, everyday language. For tax purposes:
- You must be single or, for the entire last 1/2 of the year, lived apart from your spouse.
- You have a qualifying dependent living with you for more than 1/2 of the year that you provide more than 1/2 of the cost of maintaining a residence for. The qualifying relative must be an actual close relative. A fiancé, fiancé’s child, or cousin for example, are not relatives or close relatives.