My ? is about the upkeep I paid for our household. I didn't pay more or less than 50%. My "wife" (not married) and I split costs 50-50 but this isn't an option

[macuser_22]

I don't understand your question.  You do not have a wife if yiu are not married.  What is not an option?

Are you asking about Head of Household?   Do you have a qualifying related dependent to qualify for HOH?

[leonardaok]

yes, the question is about single vs. HOH filing status.  the question only gives you two choices on upkeep.  You pay more than 50% or You pay less than 50% of household expenses.  I don't pay more or less.  I pay 50%.  My partner and I pay 50% each, but this isn't an option in the question.  IF I choose more than 50%, HOH is the suggested Filing status.  If I choose less than 50%, Single is recommended.  But again, I don't pay more or less than 50%.  Thoughts?

[macuser_22 · Accepted solution]

A requirement to claim HOH is that you pay *more* than half of the keeping of the household.   If not more than half, you cannot claim HOH.    Use the worksheet in Pub 17 to determine if you paid more than half or not (if the IRS questions it you must have receipts to prove what you paid and the total cost of the expenses).  See the link to Pub 17 below.

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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.
(You could be considered unmarried if your spouse did not live in your home at any time during the last 6 months of the tax year).
If you were considered married for part of the year and lived in a community property state, special rules may apply in determining your income and expenses. See Publication 555 for more information.

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) - a parent does not have to live with you to be a qualifying person.

4. If the qualifying person is your qualifying relative, their gross income must have been less than $4,050 (do not include non taxable Social Security) and you provided more than 1/2 of their support

5. You must be able to claim the exemption for the qualifying person except in the case of divorced or separated parents (that lived apart) and the noncustodial parent is claiming the exemption.

A Qualifying person is either:
A qualifying child or a qualifying closely related relative and meets certain other requirements, however if you are considered unmarried it can only be your child, stepchild, or foster child.

See IRS Publication 17 for more information about who is a qualifying person and a worksheet to determine the cost of keeping up a home.

See IRS Pub 17 for more information

https://www.irs.gov/publications/p17/ch02.html#en_US_2016_publink1000170792