Can I file Head of Household if I live with my parents?

[lavoa]

I have 2 children. I am divorced. My income is child support and alimony while I go to school. My parents do not charge rent but I pay to offset our utilities. I buy food for my kids and myself. Obviously my parents pay more for their mortgage than I do in other expenses but I wasn't sure if that counted in the calculation. My parents do not provide any other support beyond a place to live.

[SweetieJean]

Your other question suggested that you are a student, so it is unlikely that you can be HOH.

[lavoa]

I was accepted into an online university program in December 2017 but I don't start until January 8, 2018.

[lavoa]

I tried to edit to add that I'm 37 in case that matters but it won't let me.

[lavoa]

I spent all of 2017 participating in a church education program that qualified me for the online degree program but does not qualify as a deduction. It will save me a great deal of money as I finish my education.

[cherisem]

I am in the same situation, except not in school and have only 1 child, my financial Situation is the same as hers above, can I still claim head of household with it just being myself and my son. My parents do not claim me as a dependent on their taxes.

[Anita01 · Accepted solution]

In order to claim Head of Household, you need to be 

-unmarried or considered unmarried, meaning separated, divorced, or living apart from your spouse for at least the last 6 months of the year, 

-pay more than 50% of the cost of maintaining a household for the year, in which a qualifying person lived for more than half the year.

Household costs include rent or mortgage payments, utilities, and other things specifically related to the residence.

One or both of your parents could be the Qualifying person in your household if you are claiming one or both of them as dependents.

From the IRS:  (The following points note that there are special condition for your parents but they don't apply to you because you live with your parents.)

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. See Marital Status, earlier, and Considered Unmarried, later. 

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. See Special rule for parent, later, under Qualifying Person.

You can use the following link to go to the same Publication from the IRS to read more if you like:

https://www.irs.gov/pub/irs-pdf/p501.pdf

[xmasbaby0]

If your income is child support and alimony, neither of those sources of income count toward receiving any of the child-related credits such as earned income or child tax credit.

[xmasbaby0]

Alimony is taxable income however,  It is entered by going to Federal>Wages & Income>Less Common Income>Alimony Received

[lavoa]

I'm aware of both of those things, thank you. My question was only about filing status and I've decided just to file single.

[Anita01]

It seems you have changed your question and added more information that's very helpful to answering your question.

It seems clear that you do not provide more than 50% of the cost of providing a home for your parents or your children, so you would not meet the criteria to file as Head of Household for any qualifying person.  Head of Household is different than support.  You are required to be providing more than 50% of the household costs. These costs are related to  providing and maintaining of the home itself.

You could file as single if you were divorced as of 12/31/2017.

[xmasbaby0]

I think you mean divorced by 12/31/2017.

[Anita01]

Yes, thank you

[joemadre327]

I meet all these requirements. However, my mother still works and earns more than $4300 per year. Without me, she would be homeless as she cannot afford to live on her own. Yet, I'm being told that I cannot claim her because of her income.

Help please.

Joe

[VolvoGirl]

Sorry she doesn't qualify as your Dependent if she has over 4,300 income.  Social Security doesn't count towards the 4,300.