How do I file if I own a home but have not lived in it majority of year and reside with a family member where I pay majority of bills?

[CarolynM · Accepted solution]

You may be able to claim the family member as a dependent and file as Head of Household if you are not married. 

You can only deduct home expenses which you are legally obligated to pay. Therefore, if you are not on the deed, you cannot deduct the expenses paid in the home where you resided the majority of the year. You can only claim the expenses paid on the home you own.

You may be able to claim the relative as your dependent. This will allow you to file as Head of Household if you are single.

Here is the test:

To claim an adult as a dependent:

·       You provided more than half of their support.

·       They made less than $4,050 in gross taxable income. 

·       They lived with you for the entire year.

·       They are not a dependent on someone else’s taxes.

·       They are not filing a joint return with someone else.

·       They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident. 

To file as Head of Household, you must:

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

For more information, follow these links:

What Is My Filing StatusHead of Household