Why do my options for filing status not include HOH? I have 2 under 18 children. How big of a difference does it make filing single instead of HOH?

[Opus 17]

To file as head of household, you must be single, or married but separate from your spouse for at least the last 6 months of the year.  You must pay more than half the cost of maintaining your home, and you must provide care in your home for at least one qualifying person.  A qualifying person includes your biological, step or adopted child under age 19, as long as they live with you for more than half the year and don't provide more than half their own support.

If you believe you meet these qualifications but HOH is not offered as an option, you may have answered a question wrong.  Check your own personal information as well as the personal information for your children.  Pay attention to the support questions and the questions about where your children lived.

[Mike9241]

Head of household

1. were the dependents claimable solely because of a multiple support agreement – if yes you can not file as HOH
2. If no, were at least one of the dependents legally related to you by blood  - if no you can not file as HOH
3. Do you qualify as a surviving spouse because your spouse died in the preceding 2 years and you maintain a home for a child whom you are able to claim as a dependent whether you do or not – you can not file as HOH but as surviving spouse
4. Were you a nonresident alien at any time during the year - - if yes you can not file as HOH
5. If you were not legally wed on the last day of the year, see A, if you were see 6
6. Were you legally wed to a non-resident alien at any time in 2022, if yes see A, if not see 7 
7. If legally married were you legally separated at the end of 2022 under a decree of separate maintenance, if yes see A if not see 8
8.  Did you maintain separate living quarters from your spouse, if legally wed, for the last 6 months of 2022, if yes see  A, if no you can not file as HOH

A. then was the dependent a married child of the taxpayer? if yes, will the dependent child file a joint return with their spouse? if yes you can not file as HOH.  If the dependent child was not married or if married will not file a joint return with their spouse then did the legally related dependent use the taxpayer’s household, for which the taxpayer paid at least ½ the cost, as their  principal place of abode for more than ½ the year – then you can file AS HOH

[Opus 17]

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@Mike9241 wrote:

Head of household

1.  
2. If no, were at least one of the dependents legally related to you by blood  - if no you can not file as HOH
3.  

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Mike, please adjust your answer.

A qualifying child dependent does not have to be related to the taxpayer by blood.  A qualifying child dependent includes,

• Your son, daughter, stepchild, or foster child, or a descendant (for example, your

grandchild) of any of them; or
• Your brother, sister, half brother, half sister, stepbrother, or stepsister, or a descendant (for example, your niece or nephew) of any of them.

Any qualifying child dependent who is unmarried, is also a qualifying person for HOH (because the definition of qualifying child dependent includes the residency requirement).