Filing Head of Household vs single

[jflcal]

If a single mother with one child lives by themselves, the mother can claim head of household, which she does.  If that single mother moves in with her boyfriend (who is a single dad with one child, currently claiming head of household), can she and her boyfriend both be allowed to claim head of household or will only one be allowed to claim head of house with the other claiming single because they reside at the same address?  Thanks.

[rjs · Accepted solution]

One of the requirements for filing as head of household is that you paid more than half the cost of keeping up the home. The two adults can't both have paid more than half the cost. If one paid more than half, the other must have paid less than half. So only the one who paid more than half can file as head of household. The other one has to file as single.

People in this situation sometimes say that they split the expenses equally. If they truly split everything exactly 50-50, then neither can file as head of household because neither one paid more than half the expenses.

[LeonardS]

Only one of you can claim Head of Household (HOH).  One of the requirements to claim HOH is that you paid more than half the cost of keeping up a home.

Head of Household

Use this status if you were unmarried or considered unmarried as of December 31, 2021 and either of the following applied:

1. You paid more than half the cost of keeping up the home of your parent, whom you can claim as a dependent, for all of 2020. Your parent did not have to live with you in your home.

2. You paid more than half the cost of keeping up a home where you and one of the following lived for more than half the year:

  - Your unmarried child, adopted child, grandchild, or stepchild who is under age 19 or a full-time student under age 24 or who is permanently and totally disabled. This child does not necessarily need to qualify as your dependent or be claimed on your tax return as your dependent.

  - Your dependent married child, adopted child, foster child, or any other dependent relative. On your tax return, you claim this person as your dependent.

[jflcal]

Thank you