Common HOH Filing Mistakes to Avoid

✓ To Avoid:

• • Verify you're unmarried or "considered unmarried"
• • Document household costs showing you paid >50%
• • Confirm qualifying person lived with you >6 months
• • Keep records of everything

Real Example:

John and Mary separated in August. Mary moved out. Even though they were apart for 5 months, John cannot file HOH because Mary lived there in July and August (within the last 6 months). He must file Married Filing Separately.

✓ Keep These Records:

• • Rent/mortgage statements in your name
• • Utility bills you paid
• • Grocery receipts
• • Property tax/insurance records
• • Repair/maintenance receipts
• • HOA fee payments

✓ Temporary absences DO count as living with you:

• • College (if your home is their permanent residence)
• • Summer camp
• • Vacation with other parent
• • Hospital stay

✗ These don't count:

• • Child lived with other parent most of year
• • Child had their own apartment
• • Child was in juvenile detention center

Tiebreaker Rules:

• • Custodial parent (where child lived most) files HOH
• • If equal time: parent with higher AGI
• • If one is parent and one is grandparent: parent wins

Exception: Non-custodial parent can claim dependency exemption if custodial parent signs Form 8332, but only custodial parent can file HOH.

✓ Qualifying child must be:

• • Under 19 at end of year, OR
• • Under 24 AND full-time student at least 5 months, OR
• • Any age if permanently and totally disabled

Common mistake: 20-year-old working full-time doesn't qualify (not a student, not disabled, over 19).

✓ Requirements:

• • SSN must be issued before due date of return
• • ITIN (Individual Taxpayer ID) does NOT qualify for HOH
• • SSN must be valid for employment (not just identification)
• • Double-check numbers - one digit wrong disqualifies return

Qualifying persons must be related by blood, marriage, or legal adoption. Boyfriend/girlfriend doesn't qualify. Their child also doesn't qualify for your HOH unless you legally adopt the child.

Support includes:

• • Housing (fair rental value)
• • Food
• • Clothing
• • Education
• • Medical/dental care
• • Transportation

Example: 18-year-old earns $40k, pays $30k rent living on their own. They provided over half their own support, so you can't claim them.

✓ Keep These Documents:

• • College enrollment records
• • Class schedule showing full-time status
• • Student billing statements
• • Form 1098-T from school

Full-time: School determines this, but typically 12+ credit hours per semester.