IRS Logo
 
Print - Click this link to Print this page

Filing Status

Question: 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?

Answer:

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

  • A taxpayer filing as head of household must furnish over half the cost of maintaining the household. Therefore, both parents may not file as head of household.
  • A tiebreaker rule determines which parent may claim the child as a qualifying child if both parents claim the child as a qualifying child.

Additional Information:


Category: Filing Requirements, Status, Dependents, Exemptions
Subcategory: Filing Status

Please provide your feedback.

1. Was it easy to find your information within the above Frequently Asked Question?

2. How satisfied are you with the information provided within the above Frequently Asked Question?

3. If you still need help from the IRS, what would your next step be?




The OMB number for this study is 1545-1432.
If you have any comments regarding this study, please write to:
IRS, Tax Products Coordinating Committee
SE:W:CAR:MP:T:T:SP
1111 Constitution Avenue NW
Washington, DC 20224