Apr 1, 2008

Q & A: Filing Status As Head of Household

QUESTION: I am single. My adult niece has lived with me for 3 years. She does not pay rent and I provide the home and board for her. She is employed. Can I file as head of household because I provide more than 50% of her support?

ANSWER: You cannot claim Head of Household status using your niece unless she has earned income of less then $3,400 for 2007. This rule is valid even though you provided her household support for the year. Head of Household status is available for a taxpayer who maintains a household for a qualifying child or another person who can be claimed as a dependent. The earned income limitation is often the barrier to claiming certain family members as dependents.

1 responses:

Anonymous,  April 1, 2008 at 10:05 PM  

Dang. where was this yesterday. I spent an hour on hold with the irs help line to verify this last night. lol.

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