Head of Household or not?

[JJP112]

I am under the age of 24, but over the age of 19. I graduated university in 2021, which means I have not been in school for the past 12 months, however, I have lived with my parents for the past year while working a full-time job. I do not pay rent.

With these circumstances, do I file as the head of my household on my tax form or as a dependent on my parent's tax form?

[DoninGA]

If your gross income is $4,400 or more for tax year 2022 then you cannot be claimed as a dependent on your parent's tax return since you were not a full time student in 2022.  You file your tax return as Single.

To be a Qualifying Relative -

1. The person cannot be your qualifying child or the qualifying child of any other taxpayer. A child is not the qualifying child of any other taxpayer if the child's parent (or any other person for whom the child is defined as a qualifying child) is not required to file an income tax return or files an income tax return only to get a refund on income tax withheld.
2. The person either (a) must be related to you or (b) must live with you all year as a member of your household.
3. The person's gross income for the year must be less than $4,400 (social security does not count) in 2022
4. You must provide more than half of the person's total support for the year.
5. The person must be a U.S. citizen or a U.S., Canada, or Mexico resident for some part of the year.
6. The person must not file a joint return with their spouse.

You cannot file as Head of Household if you do not have a qualified person as your dependent and you did not provide over one-half the cost to maintain your home.

See this for Head of Household - https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-filing-status/qualify-head-household...

[xmasbaby0]

No, you are not head of household.   In order to file as head of household you need your own qualifying dependent.

As for whether you can be claimed as a dependent by your parents for 2022---if you earned more than $4400 in 2022 and were NOT a full-time student in 2022, you cannot be claimed as a dependent.  Your filing status is "Single."

[Hal_Al]

Q. With these circumstances, do I file as the head of my household on my tax form or as a dependent on my parent's tax form?

A. Neither.

You file your own tax return, using the  filing status of SINGLE.  You do NOT check the box on your form 1040 that says Someone can  claim you as a dependent.  

TurboTax does all that automatically, after you enter your information and income and answer the questions in the interview. 

[NCperson]

@JJP112 - the demarcation in the discussion is $4400 which is the IRS rule.

if you make more than $4400, (and you are no longer in school) no one else can claim you.  

whether you make more or less than $4400, you file 'single'.