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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?
No, 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, only the parent who contributed more than one-half of the cost of maintaining the household may 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. See Qualifying Child of More Than One Person for more information.
Category: Filing Requirements, Status, Dependents, Exemptions
Subcategory: Filing Status