Head of Household

[chhayt4]

Can I still claim Head of House Hold on my taxes even if I do not claim a child as dependent. My child does live with me 100%. I have 2 children, turned 19 July of this year and graduated HS in June. Another is turning 15 in Jan. 2023. The 15 year old, her mom claims on taxes from the divorce decree. Again, as stated, the 15 year old does not have any over nights with the mom. So I do pay and support all house hold expenses (rent, utilities, food, etc).

[DanielleCPA]

Hi @chhayt4 -  

If you are no longer claiming your 19 year old as a dependent and have no other dependents, you are not eligible for Head of Household status.

Your child or dependent does not necessarily need to be under 18 to be your dependent.

Who is able to file as a head of household?

To qualify, you must meet certain criteria. To file as head of household, you must:

• Pay for more than half of the household expenses
• Be considered unmarried on the last day of the tax year, and
• You must have a qualifying child or dependent.

This tax filing status includes single parents and divorced or legally separated parents with custody of the child. Further, you can also be an adult who provides support for a parent or other relative under qualifying circumstances.

What is a dependent?

For tax purposes, a dependent is someone “other than the taxpayer or spouse” who qualifies to be claimed by someone else on a tax return. More generally speaking, a dependent is someone who relies on another person for financial support, such as for housing, food, clothing, necessities, and more. Typically, this includes your children or other relatives, but it can also include people who aren’t directly related to you, such as a domestic partner.

Head of Household 

Dependent