SRM Tax & Financial Consulting, LLC

HOH

Head of Household is the most abused filing status, you all need to know the rules behind it to avoid being audited.

Reference: Internal Revenue Code section 2 and subsection (b)

To file as Head of Household, you must satisfy all three tests—no exceptions. Missing even one requirement means you cannot use this filing status.

Test #1 The Marriage Test

You are unmarried or "considered unmarried" on Dec. 31st. To be "considered unmarried," your spouse must not have lived in the home during the last 6 months of the year.

Test #2 The Home Cost Test

You must pay more than 50% of the home's maintenance costs. This test focuses on household expenses (like rent) and excludes personal costs (like clothing).

Test #3 The Qualifying Person Test

A qualifying person or the dependent must live with you more than half the year. A dependent parent is the main exception—they do not have to live with you.