Hello,
Taxpayers who share the same
physical address will need to prove whether they "conduct themselves as
separate households or one household" and especially "whether each
family acts independently of each other in matters not related to the
house."
Some factors that would weigh in
favor of there being two separate households but sharing the same residence
might include:
?Are there separate telephone
lines for each family? Separate utility bills?
?Do the taxpayers maintain
separate finances and separate bank accounts? Or do they have a joint account
or commingle funds?
?Does one family contribute to the
financial support to the other?
?Do the adult taxpayers have
separate bedrooms?
?Do the children have separate
bedrooms?
?Do the family members give
Christmas and birthday presents together or separately?
The IRS will attempt to figure out whether the taxpayers act as a
family unit, or whether the taxpayers act as separate from each other. The more
that two taxpayers act like they are in a family relationship, the less likely
the IRS will allow both taxpayers to claim head of household.
I hope you have found this information helpful.
