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Taxes & Divorce: Requirements for Head of Household Filing Status: When an individual does not qualify under the special rules for divorce or separated individuals, the general support tests apply. Generally, one must provide more than half the support of an individual to meet one of the tests for dependency. However the Courts and the I. R. S. maintain certain special rules in the case of lodging expenses for married and divorce or separated spouses. An individual, to qualify for head of household, must meet two tests established under Internal Revenue Code Section 2(b)(1), Definition of Head of Household, described as following (abbreviated): 1. Filing Status Test Not married at the close of his taxable year and is not a surviving spouse (Sec. 2(b)(1)) or Not considered married under Section 7703(b) (Sec. 2(c)) 2. Household Maintenance Test Maintains as his or her home a household which constitutes for more than one-half of the taxable year, the principal place of abode, as a member of such household, of a son, stepson, daughter, or stepdaughter of the taxpayer, or a descendant of a son or daughter of the taxpayer (Sec. 2(b)(1)(A)(i)), or any other person who is a dependent of the taxpayer under Section 152, if the taxpayer is entitled to a deduction for the taxable year for such person under Section 151 (Sec. 2(b)(1)(A)(ii)). Regulations Section 1.2-2(d) lists items that are considered costs of maintaining a household and those that are not considered costs of providing a household. These items are not necessarily the same as those counted in providing support for purposes of claiming the dependency exemption. Under no circumstances can the same person be held to qualify more than one taxpayer as the head of a household hold for the same tax year. This means that joint custody or shared parenting cannot be constructed to qualify both parents as head of household. Featured Download Manuals: The Download Center What Happens to the Marital Home Valuation of Businesses in Divorce Cases Identification and Division of Dissipated Marital Assets Identifying Unusual Types of Divisible Property Division of Intellectual Property Interest Upon Divorce Tracing Separate Property Through A Commingled Bank Account Domestic Violence & Distributing Property Upon Divorce Equitable Distribution of Stock Options Equitable Distribution of Lottery Winnings The Effect of Bankruptcy During Divorce Featured Books: The Divorce Bookstore The Property Division Handbook Asset Protection from Divorce Divorce & Money: Make the Best Financial Decisions Fairshare Divorce for Women Related Research Center Categories: Helpful Services: Accounts Antenuptial Agreements Appraisals Appreciation of Assets Attorney's Fees Bankruptcy Classification of Assets Closely Held Businesses Closely Held Corporations Corporations Creditor's Rights Debts Disabilty Benefits Dissipation of Assets Division of Property Double Dipping Employee Benefits Equal Division Factors in Award Financial Forfeiture of Assets Gifts Goodwill Income Inherited Property Interest on Assets Joint Titling Life Insurance Marital Home Military Benefits Pensions Premarital Property Prenuptial Agreements Prof. Licenses & Degrees Professional Practices Severance Pay Social_Security_Benefits Source of Funds Stock Options Tax Consequences Transmutation of Property Trusts Valuation of Assets Access to some research documents (those we license from independent legal research companies) are restricted to subscribers. In order to gain access to ALL of these documents, you must subscribe to establish an account. If you are already a subscriber, you may sign in before you begin your research. (Why Subscribe?)

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Divorce Tip: #70 Divorce will be on your mind throughout the entire process. Keep a small note book with you, so you can write down thoughts or questions for your attorney. Sponsored by: Men's Rights Manual for Divorce

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