If you and your boyfriend/girlfriend bought a house in 2018 who files head of household?

[cassandrataylor2]

My boyfriend and I bought a townhouse September 2018 and both names are on the house deed . He makes the mortgage payments. This is my first home. I'm not sure if I will need to wait for papers to come in the mail pertaining to property interest and real estate taxes to file on my taxes. 

[Opus 17]

Does one of you have a child?  Is it your child together or only one of yours?

[cassandrataylor2]

Hello. Yes, I have a child but we don't have one together. She's 8.

[DoninGA]

Only the one who provides over one-half the cost to maintain the home would be eligible for HOH status if they have a qualified person as a dependent.  See this TurboTax support FAQ for HOH - <a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/1894553-do-i-qualify-for-head-of-household">https://ttlc.intuit.co...>

[cassandrataylor2]

Thank you for this.

[cassandrataylor2]

It will be my boyfriend. He covers most of the expenses for our home.

[Opus 17]

Neither of you can file as HOH.  You must both file as single.  See my longer answer below.

[cassandrataylor2]

Ok thank you

[DoninGA · Accepted solution]

If neither of you have a qualified person as a dependent to enter on your tax return then neither can have Head of Household filing status.  You would both file as Single, if you are unmarried.

Deducting the mortgage interest, property taxes, points or mortgage insurance as itemized deductions can only be entered on a Schedule A for the person who actually paid those expenses.  However, this may be a moot point since the Standard Deduction has been increased.  Your total itemized deductions must be greater than the standard deduction for your filing status to have any tax benefit.

Standard deductions for 2018 

• Single - $12,000 add $1,600 if age 65 or older
• Married Filing Separately - $12,000 add $1,300 if age 65 or older
• Married Filing Jointly - $24,000 add $1,300 for each spouse age 65 or older
• Head of Household - $18,000 add $1,600 if age 65 or older

[Opus 17]

OK, first of all, if the child is yours only, then your BF can't claim the child as a dependent if you file a tax return, even if you wanted to let him claim your child.  If you file a return because your income is more than $12,000, you claim your child and he can't.

Then, "head of household" requires the taxpayer meet 3 tests,

1. be unmarried,

2. pay more than half the cost of maintaining their home,

3. provide care in that home for a qualifying dependent.

Since your BF can't claim your child as a dependent, he can't file as HOH.  He will file as single.   You could file as HOH if you have paid more than half the total cost of the homes where you lived over the course of the year.  (Rent, mortgage, food, utilities, insurance, etc.; including this house but also where you lived before that.)

If you did not pay more than half the cost of maintaining your home(s) over the year, then you can't file HOH either and will also file as single.