Like - Click this link to Add this page to your bookmarks Share - Click this link to Share this page through email or social media Print - Click this link to Print this page
Question: I am a caregiver for my aging parent who lives in my home. May I file as head of household?
You may file as head of household only if you meet the following requirements:
- You are unmarried or considered unmarried on the last day of the year.
- You may claim a dependency exemption for your parent.
- You paid more than half the cost of keeping up a home for your parent for the tax year. Your dependent parent does not have to live with you. See Special rule for parent in Chapter 2 of Publication 17, Your Federal Income Tax for Individuals under "Qualifying Person."
For more information, refer to:
- Table 3-1, Overview of the Rules for Claiming an Exemption for a Dependent, in Chapter 3 of Publication 17
- Table 2-1, Who Is a Qualifying Person Qualifying You to File as Head of Household?, in Chapter 2 of Publication 17
- Publication 501, Exemptions, Standard Deduction, and Filing Information
- What is My Filing Status?
Category: IRS Procedures
Subcategory: For Caregivers