My domestic partner has health issues that prevent him from working full time, requiring me to pay to care for us. Could I change my status to head of household mid year?

[aamandaxo03]

I have been the primary caretaker this year and last year and paying a majority of the cost for medical needs, food, etc. I normally put single on my W-4 but I think I should change it to HOA. Is it okay to do that? Especially mid year. I was going to change my dependent status from 0 to 1 till I looked up what HOA is and it has me curious.

[NCperson]

for federal income tax purposes, in order to claim Head of Household, you would need to have a dependent that is biologically related to you.  It could include most all blood relatives, except cousins.  In IRS terminology, it's a "Qualified Person". 

A domestic partner would not qualify you for HOH filing status as a domestic partner is not a Qualifying Person.  This is the federal rule. 

However, if you provided more than 50%  of their support, they lived with you ALL YEAR, and they earned less than ~$5200 (2025), you could claim this indiviudal as a dependent which could create up to a $500 Other Dependent Tax Credit. 

State rules may vary. 

p.s. what you do on a W04, does not ncessarily matter.  What matters is what you do on the tax return and do not owe that much money comes tax time. 

[xmasbaby0]

A domestic partner cannot be a qualified dependent for Head of Household filing status.   Unless you have a qualified dependent, you cannot file as HOH.   Certainly you can choose to have more -- or less --   tax withheld on your W-4 if you want to, but you will not be able to file a tax return as HOH if your only dependent is a domestic partner.   You can get a $500 credit for other dependents on your tax return by claiming your partner as a depdendent IF they meet the criteria--which would include having less than $5200 of their own income not including any Social Security.

Am I Head of Household?

https://ttlc.intuit.com/turbotax-support/en-us/help-article/tax-filing-status/qualify-head-household...

• What is a "qualifying person" for Head of Household?

If you qualify as Head of Household, when you enter your marital status (single or married filing separately) into MyInfo, and then enter your qualifying dependent, TurboTax will offer HOH as your filing status.

WHAT IS THE CREDIT FOR OTHER DEPENDENTS?

https://ttlc.intuit.com/turbotax-support/en-us/help-article/family-tax-credits-deductions/500-credit...

[NCperson]

suggest re-reviewing the terminology.  It's cumbersome to say the least.

HOH requires a "Qualified PERSON" (QP), which may be neither a Qualified Child or a Qualified Relative (QR).  It's a third definition.  

While the definition of a QP and a QR are similar, they are not the same.  

For a QP, the person has to be a biological relative (cousins excluded and some in-laws included);  for a QR, it can be any biological relative or any non-biological individual 

For a QP, the person must live with the taxpayer for at least 6 months of the year (parents excluded); for a QR, there is no residency requirement for the biological relative but there a full year residency requirement for the non-relative. 

For example, a domestic partner can be a Qualified Relative if the partner lives with the Taxpayer for ALL 12 months of the year, earns less than $5200 (2025),  the taxpayer provides more than 50% of support, etc .  But because there is no biological relationship, this indiviudal can not be a Qualified Person.

See Table 4 on Page 10.

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

[Opus 17]

The DP can be a qualifying relative for dependent status if they have less than $5200 of taxable income AND lived with the taxpayer for the whole year.

However, a DP is not one of the "relatives who don't have to live with you."

Therefore, a DP can't be a qualifying person for HOH even if they are a qualifying relative for dependent status.

Also overlooked here, if the DP became disabled half-way through the year, it is likely they have more than $5200 of taxable income from the first half of the year, and won't qualify as a dependent for 2025. 

[NCperson]

@Opus 17 maybe it is how I wrote it, but I agree with you and my intent was the same as yours. 

A Domestic Partner can be a Qualitying Relative (a blood relationship is not necessary but residing with the taxpayer all year is necessary).  

A Domestic Parter can not be a Qualifying Person (in most cases a blood relationship is necessary; some in-laws is the one non-blood situation that can work). 

Having a Qualifying Person is one of the "must haves" to claim HOH. 

<<However, a DP is not one of the "relatives who don't have to live with you.">>

and if we remove the double negative, a DP is a relative that DOES have to live with you! 

please re-read what I wrote. 

[Opus 17]

@NCperson  Too many double negatives.  I edited my response above. 

[xmasbaby0]

@aamandaxo03 Despite all of the confusing discussion above---is there any doubt in your mind that you cannot file as Head of Household by claiming a domestic partner as a dependent?