If single parents earn $68000+ and $47000+ are single and live together with their two children, can the father ($68000+) claim HOH status with 2 children as dependents?

[Cleo50]

What proof is sufficient to substantiate paying more than 50% of household exp? Is the greater income enough to satisfy the requirement? Mother will claim single filing status, no dependents. Thanks!

[MinhT · Accepted solution]

Yes, it is quite possible for the father (with the higher income) to file as Head of Household and claim the two children. The mother will then file Single. It is absolutely normal to assume that the higher earner paid more than half of the upkeep of the home, and you should not have any problem with the IRS on this subject.

[Cleo50]

Are the requirements for HOH in 2018 the same as in 2017? I realize the tax brackets have changed. But if the requirements are the same, I can file an amended return. Thanks!

[MinhT]

Here are the requirements for Head of Household. They have not changed between 2017 and 2018.
You may be able to file as head of household if you meet all the following requirements.

1. You are unmarried or considered unmarried on the last day of the year.
2. You paid more than half the cost of keeping up a home for the year.
3. A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the qualifying person is your dependent parent, he or she doesn't have to live with you.

[macuser_22]

You can use the IRS worksheet 1 in pub 501 to determine the cost of keeping a household.
<a rel="nofollow" target="_blank" href="https://www.irs.gov/publications/p501#en_US_2018_publink1000220775">https://www.irs.gov/publications...>