Can I claim Head of Household on my Income Tax?

Question

I live in my own place but support my girlfriend and child whom live in a %30 income apartment across town. I pay all of her and my sons expenses such as rent (which is only $65.00) all groceries, gas, etc. We choose not to live together for personal reasons, and she does not work because she is in school. I am going to claim my son as a dependant on my income tax although he lives with her, (she is going to fill out the necessary form for me to do so). What I am wondering is whether or not I can claim head of household on my income taxes?

Answer 1

If your son lived with you for more than 6 months, you may claim him as your "qualifying child", and you may file as Head of Household.

If your son did not live with you for at least 6 months, you may claim him as a "qualifying relative" but you may not file as Head of Household. You need a "qualifying child" to claim Head of Household.

You may not claim your girlfriend. Before she can be your dependent, she needs to have lived with you all year, and living together can not violate any state laws regarding cohabitation.

I am not sure what form your girlfriend is going to fill out. If she is not providing more than 1/2 of your son's support, he is not her dependent even though they are living together.

Answer 2

Here is the definition of "head of household"

head of household
n. 1) in federal income tax law, the person filing a tax return who manages the household which has dependents such as children and/or other dependent relatives living in the home, but does not file on a joint return with a spouse. The calculation of taxes is somewhat more favorable to a head of household than to a person filing singly. 2) anyone who manages the affairs of the family living in a household, who need not be the husband/father or wife/mother, but could be a grandparent, uncle, aunt, son or daughter. 3) "head of family."

so by that definition because they do not live with you...you do not qualify to file head of household. You cannot claim your girlfriend as a dependent or write off any of her expenses either since she does not live with you.

Answer 3

No you can't. The only people who qualify you for head of household if they don't live with you is dependent parents.