Can two people claim head of household

[mcgarcia1026]

My children and I have lived in my friend's house all year. He pays the mortgage, I pay all the bills and buy the groceries. Can we both claim head of household since this is his home, and we are paying all other bills?

[PandoraS · Accepted solution]

Two taxpayers may be able to claim HOH even if they reside at the same address

In order to answer the question, it's important to keep in mind the criteria to be eligible for head of household status:

• The taxpayer must be unmarried,
• The taxpayer must be able to claim as a dependent a closely related person,
• That closely related person must actually reside at the same residence as the taxpayer for more than half the year, and

• The taxpayer must pay for more than half the cost of maintaining the residence.

When two (or more) taxpayers share the same address, the question sometimes arises whether the address itself constitutes one household, or whether each family living at that address constitutes its own separate household.

The Internal Revenue Service analyzes the situation based on all the facts and circumstances. The IRS's general thinking is outlined in a memorandum from the Chief Counsel's office (SCA 1998-041, pdf 9 pages). 

Some factors that would weigh in favor of there being two separate households sharing the same residence might include:

• Are there separate telephone lines for each family? Separate utility bills?
• Do the taxpayers maintain separate finances and separate bank accounts? Or do they have a joint account or commingle funds?
• Does one family contribute to the financial support to the other?
• Do the adult taxpayers have separate bedrooms?
• Do the children have separate bedrooms?
• Do the family members give Christmas and birthday presents together or separately?

[Cory0185]

So my sister , her bf and kids moved in with my mom , where we also live with our 3 kids . We both filed head of household.  We have separate rooms , we dont share groceries, they have there own phone bill they pay,  we pay my mom 300 a month for our phone bill , but it's in her name name,  Same for utilities.  All in her name , but we split them 3 ways . Will we get audited ? 

[LeonardS]

No, you both can not file as head of household.

You will file as Head of Household and you were unmarried or considered unmarried as of December 31, 2018 and either of the following applied: 

1. You paid more than half the cost of keeping up the home of your parent, whom you can claim as a dependent, for all of 2018. Your parent did not have to live with you in your home. 

2. You paid more than half the cost of keeping up a home where you and one of the following lived for more than half the year: 

  - Your unmarried child, adopted child, grandchild, or stepchild who is under age 19 or a full-time student under age 24 or who is permanently and totally disabled. This child does not necessarily need to qualify as your dependent or be claimed on your tax return as your dependent. 

  - Your dependent married child, adopted child, foster child, or any other dependent relative. On your tax return, you claim this person as your dependent. 

[ahogue114]

My ex-husband and I live in the same household but have our own separate rooms and each claim a child and pay half the rent and half the bills can we both claim head of household or will we get flagged. WE are legally divorced but I kept his last name.

[AliciaP1]

You cannot file as Head of Household unless you pay for more than half the cost to run your home in 2021 and support a qualifying person.

Please see Do I qualify for Head of Household in 2021? for more detailed information.

[Opus 17]

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@ahogue114 wrote:

My ex-husband and I live in the same household but have our own separate rooms and each claim a child and pay half the rent and half the bills can we both claim head of household or will we get flagged. WE are legally divorced but I kept his last name.

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If you have two separate households, you can each file as HOH for that household.  It is possible for two adults living in the same home to actually be two separate households.  

However, the fact that you share two children makes me think the IRS will not accept this explanation.  I'm sure your kids eat and play together, go on outings together, have shared birthday parties, and generally act like siblings.  That will go a long way to disproving that you and your ex actually manage and pay for two separate households.  Read the answer that started this topic.  I am pasting the important part of it here again for you.

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The Internal Revenue Service analyzes the situation based on all the facts and circumstances. The IRS's general thinking is outlined in a memorandum from the Chief Counsel's office (SCA 1998-041, pdf 9 pages). 

Some factors that would weigh in favor of there being two separate households sharing the same residence might include:

• Are there separate telephone lines for each family? Separate utility bills?
• Do the taxpayers maintain separate finances and separate bank accounts? Or do they have a joint account or commingle funds?
• Does one family contribute to the financial support to the other?
• Do the adult taxpayers have separate bedrooms?
• Do the children have separate bedrooms?
• Do the family members give Christmas and birthday presents together or separately?