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Posted by Paul Thomas, CPA on March 16, 2007, 10:15 pm
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> My son, Ms. A and her two kids started living together in my
> son's house -- I think-- at the beginning of May 2006.
>
> Ms. A's two kids are from a prior relationship. She was
> never married to the children's father. The children's
> father has never supported the children. She has always
> provided full support for the children and, in the past, has
> always files as head of household.
>
> Ms. A helps with the household expenses but is not paying
> half -- probably more like 20 or 30% of my son's household
> expenses (she is clearly not contributing enough to pay for
> 1/2 of the house payment, 1/2 of the insurance payment, 1/2
> of the property taxes.
>
> Question: Can she qualify for head of household since she is
> paying the total cost of providing room and board for her
> children and herself --an amount high enough to pay for a
> one bedroom apartment-- even though she is not paying half
> of my son's household expenses?
>
> Her family and friends are telling her to file as head of
> household saying that
>
> (a) she is indeed paying "more than half the cost of keeping
> up a home" since she is contributing the same amount she was
> paying previously for the full cost of her prior home, a one
> bedroom apartment,(where they are living a one bedroom with
> all utilities included can be had for about $550), and (b)
> since she is providing the full amount expected (from my
> son) for her and the children's shelter.
>
> I am telling her that since she is not paying half of the
> household expenses --half of the household expenses of the
> house she is living in-- she cannot file as head of
> household.
>
> At this time, I am most unpopular.
Of course you're unpopular. You'd have been better off
telling her that outfit makes her butt look fat.
I take it your son and her are sharing a bed. If so, she is
prohibited from claiming HOH. If she's just renting space
in your son's house (ie: they have separate bedrooms and
live separate lives) she would qualify as HOH. They
basically have to operate as two separate families.
The cite is SCA 1998-041.
It seems, from the court cases, that the bed sharing is
frowned upon in certain tax circles.
--
Paul Thomas, CPA
paulthomascpapc@bellsouth.net
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