Can I claim head of household?

March 16, 2005

Subject:  Head of household
Date:  Tue, 1 Mar 2005
From:  Leslie

My 24 year old son lives in my home with me. I am widowed. I pay all expenses of the upkeep of the home (mortgage, taxes, heating, insurance, etc.) He is gainfully employed and can not be claimed as my dependent. A friend advised that I could still file as head of household. Is that true?

Thanks for any help,

Leslie

Answer

Date:  04 Mar 2005

Hello Leslie,

You may claim head of household status for 2004.

Effective for 2005, the child or other dependent must qualify for the dependency exemption deduction for the parent in your circumstances to qualify as a head of household.

You (and other single parents with adult children) should write or call their representatives in Congress to make a technical correction and reverse this change.

Good luck!
Mike Gray

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