Question

In which of the following cases may the taxpayer claim head of household filing status? a. The taxpayer is single and maintains a household that is the principal place of abode of her infant son. b. The taxpayer is single, maintains a household for herself, and maintains a separate household that is the principal place of abode of her dependent widowed mother. c. The taxpayer was married from January to October and lived with his spouse from January to May. From June 1 to December 31, the taxpayer maintained a household that was the principal place of abode of his married son and daughter-in-law, whom the taxpayer can claim as dependents. d. Same as (c) except the taxpayer lived with his ex-spouse until August and maintained the household from September 1 to the end of the year.

Answer 1

Answer: The correct answer is choice a.

Explanation: In order to claim the head of household filing status you must meet all three of the following criteria:

1. You must pay for more than half of the household expenses.

2. You must be considered unmarried for the tax year.

3. You must have a qualifying child or dependent.

The example given in choice a meets the three criteria, and can therefore file as head of household.