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Frequently Asked Tax Questions

Filing Requirements/Status/Dependents/Exemptions - Filing Status


Rev. date: 1/2010


If I moved out of my house on July 10, but was not divorced at the end of the year, can I file as head of household and take the earned income credit if I have a minor child? Can I also claim child care expenses?

previous topic occurrence Child Care next topic occurrence
previous topic occurrence Child Care Credit next topic occurrence
previous topic occurrence Child Care Expenses next topic occurrence
previous topic occurrence Child and Dependent next topic occurrence
previous topic occurrence Child and Dependent Care Credit next topic occurrence
previous topic occurrence Child and Dependent Care Expenses next topic occurrence
previous topic occurrence Dependent Care Expenses next topic occurrence
previous topic occurrence Divorced or Separated Spouses/Parents next topic occurrence
previous topic occurrence Earned Income Credit next topic occurrence
previous topic occurrence Earned Income Credit and Child Tax Credit next topic occurrence
previous topic occurrence Filing Status next topic occurrence
previous topic occurrence Head of Household next topic occurrence

You do not qualify for the head of household filing status because you and your spouse have not lived apart for the last 6 months of the taxable year and are not considered unmarried.

Rev. date: 1/2010


If the parents of a year old child never married but live together with the child for the tax year, and both contribute to the cost of maintaining the household for the child and themselves, may they both file as head of household?

previous topic occurrence Child Support next topic occurrence
previous topic occurrence Exemption/Support Issues next topic occurrence
previous topic occurrence Filing Status next topic occurrence
previous topic occurrence Filing Status, Single next topic occurrence
previous topic occurrence Head of Household next topic occurrence
previous topic occurrence Living Together Tax Issues next topic occurrence
previous topic occurrence Parents Never Married next topic occurrence
previous topic occurrence Separate Return next topic occurrence

Only one taxpayer may claim the child as a qualifying child for purposes of filing as head of household.

Rev. date: 1/2010


For head of household filing status, do you have to claim a child as a dependent to qualify?

previous topic occurrence Child and Dependent next topic occurrence
previous topic occurrence Dependent next topic occurrence
previous topic occurrence Exemption for Dependent next topic occurrence
previous topic occurrence Exemption/Support Issues next topic occurrence
previous topic occurrence Filing Status next topic occurrence
previous topic occurrence Head of Household next topic occurrence

In certain circumstances, you do not need to claim the child as a dependent to qualify for head of household filing status, such as when the qualifying child is unmarried and is your child, grandchild, stepchild, or adopted child.

Rev. date: 1/2010


I am divorced with one dependent child. This year my ex-spouse will claim the child as an exemption. Does this mean I cannot qualify as head of household?

previous topic occurrence Child and Dependent next topic occurrence
previous topic occurrence Divorced or Separated Spouses/Parents next topic occurrence
previous topic occurrence Ex-spouse next topic occurrence
previous topic occurrence Exemption next topic occurrence
previous topic occurrence Exemption for Dependent next topic occurrence
previous topic occurrence Exemption/Support Issues next topic occurrence
previous topic occurrence Filing Status next topic occurrence
previous topic occurrence Head of Household next topic occurrence

You can file as head of household even though you do not claim your unmarried dependent child as an exemption if you meet all of the following requirements:
  1. You are unmarried or considered unmarried on the last day of the year.
  2. You paid more than half the cost of keeping up a home for the year.
  3. A qualifying person must live with you in the home for more than half the year (except for temporary absences such as school).