Which taxpayer may file as head of household? (If the scenario states the dependent is a qualifying child or qualifying relative, it means they have passed all the dependency requirements.)

Question

Adam is single. Adam and Lee are cousins. They lived together in Adam's home all year. Adam paid all of the cost of maintaining the home for the year. Lee is a qualifying relative dependent of Adam.
Cortez is single. His son, Mario (age 20), lived with him all year. Mario is a full-time student, and did not provide more than half of his own support. Mario is a qualifying child dependent of Cortez. Cortez paid all the cost of maintaining the home for the year.
Ebony is single. Her friend, Dalia, is her qualifying relative dependent. Ebony and Dalia lived together all year. Ebony paid all of the cost of maintaining the home for the year.
Rico is single. His girlfriend Marie lived with him all year. Marie's daughter (from a previous marriage), Sofia (age 8), also lived in the home all year. Rico paid all of the cost of maintaining the home for the year.

Answer 1

To determine who can file as Head of Household (HoH) from the given scenarios, we must evaluate each individual against the criteria for filing as HoH:

1. The taxpayer must be unmarried or considered unmarried on the last day of the year.
2. The taxpayer must have paid more than half the cost of keeping up a home for the year.
3. The taxpayer must have a qualifying person living in the home for more than half the year. A qualifying person can be a qualifying child or qualifying relative.

Now let's break down the scenarios:

1. Adam:

   • Adam is single and paid all the costs of maintaining the home.
   • Lee, his cousin, is a qualifying relative dependent.
   • Adam qualifies as Head of Household, as he meets all criteria with a qualifying relative living with him.

2. Cortez:

   • Cortez is single and paid all the costs of maintaining the home.
   • Mario, his son, is a qualifying child dependent.
   • Cortez qualifies as Head of Household because he has a qualifying child living with him and meets all other criteria.

3. Ebony:

   • Ebony is single and paid all the costs of maintaining the home.
   • Dalia, her friend, is a qualifying relative dependent.
   • Ebony qualifies as Head of Household, as she meets all criteria with a qualifying relative living with her.

4. Rico:

   • Rico is single and paid all the costs of maintaining the home.
   • His girlfriend Marie is not a qualifying person, and her daughter Sofia (8 years old) is not Rico's biological child nor a relative, and thus does not meet the requirements to be considered a qualifying child or relative for Head of Household status.
   • Rico does not qualify to file as Head of Household since he does not have a qualifying person according to the criteria.

Summary of Eligibility:

• Adam: Qualifies as Head of Household.
• Cortez: Qualifies as Head of Household.
• Ebony: Qualifies as Head of Household.
• Rico: Does not qualify as Head of Household.