According to the rules , I can file Head of House because I cover more than 1/2 of my parents expenses. I could claim them as dependants, but I don't want to. Can I still file Head of House without listing them as dependants?
2007-01-11 01:32:41 · 1 answers · asked by barclayliving 1 in Business & Finance ➔ Taxes ➔ United States
No, in order to file as H of H, you must be able to claim an exemption for your qualifying parent.
This is straight from the IRS website:
Special rule for parent. If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. However, you must be able to claim an exemption for your father or mother. Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly.
Interestingly it doesn't say that you actually have to claim the exemption, just that you must be able to do so. Interesting gray area...
2007-01-11 01:45:59 · answer #1 · answered by Bostonian In MO 7 · 2⤊ 0⤋