Recent Tax Changes

Do you meet the tests for being a Head of a House and can you provide proof?

Are you unmarried or "considered unmarried" AND paid more than half the cost of keeping up your home of a Qualifying Dependent.

Unmarried or "considered unmarried"

  • Are you single?
  • Are you divorced or legally separated from your spouse? Please bring in your divorce decree legal separation agreement.
    • A lease showing occupants of the residence is good proof.

Cost of keeping up your home

  • Have you paid more than half the cost of keeping up your home? That includes lease or mortgage payments, utilities, grocery receipts, and repairs to your home. Clothing, education, medical and transportation do not count. Also public assistance funds do not count.

Qualifying Dependent

  • Did this person live in your home for more than half the year
  • A Qualifying Child is related to you 
  • A Qualifying Relative does not have to be related to you. Some Qualifying Relatives such as parents do not need to live you but their income must be less than $4150.

There are TieBreaker Rules that apply if two people feel they are entitled to claim a dependent. We need to have documentation to prove you can claim the dependent to avoid audits.

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