Frequently Asked Tax Questions And Answers
Keyword: Living Together Tax Issues
2.2 Filing Requirements/Status/Dependents/Exemptions: Filing Status
If two single people (never married) have a child and have always
lived together providing equal support for that child, can they both claim
head of household status?
Only the person who paid more that half the cost of keeping up a home
for the year would qualify for the head of household filing status. If both
people paid exactly the same amount, neither would qualify for the head of
household filing status. Please refer to Publication 501, Exemptions,
Standard Deduction, and Filing Information, for more information.
References:
As a single parent, can I claim head of household filing status
as long as I have a child living with me (no matter what the age of the child)
and paid for over half the cost of keeping up a home?
As long as you meet the three requirements to qualify for head of household
filing status, the age of the qualifying person is immaterial. Please refer
to Publication 501, Exemptions, Standard Deduction, and Filing Information ,
for more information.
References:
2.3 Filing Requirements/Status/Dependents/Exemptions: Dependents & Exemptions
Can a person claim a girlfriend as a wife if they have a child or
do they have to be married?
You are considered married if you are living together in a common law marriage
that is recognized in the state where you now live or in the state where the
common law marriage began. If you are considered married, then you may file
as married filing jointly and claim two personal exemptions on a joint return
(assuming that neither of you are qualifying dependents on another individual's
return).
If you are not considered married, then you would have to file as single
unless you qualify as head of household. You may not claim your girlfriend
as your dependent if your relationship violates local law.
Refer to Publication 501, Exemptions, Standard Deduction
and Filing Information, for an explanation of the five dependency tests
(5).
References:
My husband and I have provided a home for my niece and her son for
the past seven months. She receives no child support from her ex-spouse, and
she does not work or have any income of her own. Can I claim her and her son
as dependents?
Your niece doesn't need to live with you for the entire year in order to
be claimed as a dependent. She meets the first of five dependency exemption
tests, which is the relationship test. She must still meet the other four
dependency exemption tests.
Citizenship test.
Joint return test.
Gross income test.
Support test.
Your niece's son did not live with you for the entire year and does not
meet the relationship test. Therefore, he cannot be claimed as a dependent.
Refer to Publication 501, Exemptions, Standard Deduction and Filing
Information, for more information.
References:
8.3 Earned Income Tax Credit: Other EITC Issues
If both parents want to claim the Earned Income Credit, who is entitled
to it if there was no marriage?
If the child is a qualifying child of both parents, they may choose which one will
claim the credit. If there are two qualifying children, each parent may claim the
credit on the basis of one of the children. If both actually claim the credit on the
basis of the same child or children, the parent who is entitled to the credit is the
parent with whom the child lived for the longest period of time during the tax year,
or the parent with the higher Adjusted Gross Income (AGI) if the child lived with
each parent for the same amount of time during the year.
Refer to Publication 596, Earned Income Credit, for full discussion
of the Earned Income Credit rules.
References:
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