Keeping Up a Home

• To claim head of household status, you must pay more than half of the expenses incurred to upkeep a household. Allowable household expenses include rent, property taxes, mortgage interest, property insurance and food consumed in the home. The IRS does not allow expenses incurred for transportation, medical bills, clothing, life insurance policies and vacation to be counted as household upkeep expenses. If other people or public assistance programs paid more than 50 percent of the household expenses you cannot file as head of household.
  
  

Children and Relatives

• To claim head of household status, you must provide support for and share your home with someone who is related to you. This person must be considered a qualifying child or qualifying relative under IRS rules. A person who could be considered your dependent only because he happened to reside with you, such as a live-in boyfriend or girlfriend, does not qualify you for the head of household deduction. The relative you supported must also live with you for more than half of the year to qualify you for head of household status. The exception to this rule is your parents. You may file as head of household if you provided more than half of your parents' financial support, even if they do not live with you.
  
  

Persons Considered Unmarried

• Married persons can claim the head of household status only when they are considered unmarried under IRS rules. To be considered unmarried you must live apart from your spouse for the last 6 months of the year, file a separate tax return and pay more than half of the cost of up-keeping your household. You must also have provided the main home for your child and be able to claim this child as your dependent.
  
  

Nonresident Aliens

• If your spouse was a nonresident alien during any part of the year, you may be able to file as head of household. Unfortunately, your spouse alone does not count as a qualifying relative in this instance. To claim head of household, a qualifying relative or child other than your nonresident alien spouse must also live with you during the year.