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have been on a joint return, you may be able to Qualifying Child in chapter 3, or referred to
deduct a larger amount for certain deductions Head of Household in Support Test for Children of Divorced or
that are limited by AGI, such as medical expen- Separated Parents (or Parents Who Live
ses. You may be able to file as head of household if Apart) under Qualifying Relative in chap-
Individual retirement arrangements (IRAs). you meet all of the following requirements. ter 3. The general rules for claiming a child
as a dependent are explained in chap-
You may not be able to deduct all or part of your 1. You are unmarried or considered unmar- ter 3.
contributions to a traditional IRA if you or your ried on the last day of the year. See Mari-
spouse were covered by an employee retire- tal Status, earlier, and Considered Unmar- If you were considered married for part
ment plan at work during the year. Your deduc- ried, later. ! of the year and lived in a community
tion is reduced or eliminated if your income is 2. You paid more than half of the cost of CAUTION property state (listed earlier under Mar-
more than a certain amount. This amount is keeping up a home for the year. ried Filing Separately), special rules may apply
much lower for married individuals who file sep- in determining your income and expenses. See
arately and lived together at any time during the 3. A qualifying person lived with you in the Pub. 555 for more information.
year. For more information, see How Much Can home for more than half the year (except
You Deduct in chapter 9. for temporary absences, such as school). Nonresident alien spouse. You are consid-
Rental activity losses. If you actively partici- However, if the qualifying person is your ered unmarried for head of household purposes
dependent parent, he or she doesn't have
if your spouse was a nonresident alien at any
pated in a passive rental real estate activity that to live with you. See Special rule for pa-
produced a loss, you can generally deduct the rent, later, under Qualifying Person. time during the year and you don’t choose to
treat your nonresident spouse as a resident
loss from your nonpassive income, up to
$25,000. This is called a “special allowance.” If you qualify to file as head of house- alien. However, your spouse isn't a qualifying
person for head of household purposes. You
However, married persons filing separate re- TIP hold, your tax rate will usually be lower
turns who lived together at any time during the than the rates for single or married fil- must have another qualifying person and meet
the other tests to be eligible to file as head of
year can’t claim this special allowance. Married ing separately. You will also receive a higher
persons filing separate returns who lived apart standard deduction than if you file as single or household.
at all times during the year are each allowed a married filing separately. Choice to treat spouse as resident. You
$12,500 maximum special allowance for losses are considered married if you choose to treat
from passive real estate activities. See Rental How to file. Indicate your choice of this filing your spouse as a resident alien. See chapter 1
Activities in Pub. 925, Passive Activity and status by checking the “Head of Household” of Pub. 519.
At-Risk Rules, for more information. box on the Filing Status line at the top of Form
for this filing status isn't claimed as your de- Keeping Up a Home
Community property states. If you live in a 1040 or 1040-SR. If the child who qualifies you
community property state and file separately,
your income may be considered separate in- pendent in the Dependents section of Form To qualify for head of household status, you
1040 or 1040-SR, enter the child's name in the
come or community income for income tax pur- must pay more than half of the cost of keeping
poses. Community property states include Ari- entry space at the bottom of the Filing Status up a home for the year. You can determine
section. Use the Head of a household column
zona, California, Idaho, Louisiana, Nevada, whether you paid more than half of the cost of
New Mexico, Texas, Washington, and Wiscon- of the Tax Table, or Section D of the Tax Com- keeping up a home by using Worksheet 2-1.
putation Worksheet, to figure your tax.
sin. See Pub. 555, Community Property, for
more information. Costs you include. Include in the cost of
Considered Unmarried keeping up a home expenses, such as rent,
Joint Return After mortgage interest, real estate taxes, insurance
on the home, repairs, utilities, and food eaten in
Separate Returns To qualify for head of household status, you
must be either unmarried or considered unmar- the home.
You can change your filing status from a sepa- ried on the last day of the year. You are consid- Costs you don’t include. Don’t include the
rate return to a joint return by filing an amended ered unmarried on the last day of the tax year if costs of clothing, education, medical treatment,
return using Form 1040-X. you meet all of the following tests. vacations, life insurance, or transportation. Also
You can generally change to a joint return 1. You file a separate return. A separate re- don’t include the rental value of a home you
any time within 3 years from the due date of the turn includes a return claiming married fil- own or the value of your services or those of a
separate return or returns. This doesn't include ing separately, single, or head of house- member of your household.
any extensions. A separate return includes a re- hold filing status.
turn filed by you or your spouse claiming mar- Qualifying Person
ried filing separately, single, or head of house- 2. You paid more than half of the cost of
hold filing status. keeping up your home for the tax year. See Table 2-1 to see who is a qualifying person.
3. Your spouse didn't live in your home dur- Any person not described in Table 2-1 isn't a
Separate Returns After ing the last 6 months of the tax year. Your qualifying person.
Joint Return spouse is considered to live in your home
even if he or she is temporarily absent due Example 1—Child. Your unmarried son
Once you file a joint return, you can’t choose to to special circumstances. See Temporary lived with you all year and was 18 years old at
file separate returns for that year after the due absences under Qualifying Person, later. the end of the year. He didn't provide more than
date of the return. 4. Your home was the main home of your half of his own support and doesn't meet the
Exception. A personal representative for a de- child, stepchild, or foster child for more tests to be a qualifying child of anyone else. As
cedent can change from a joint return elected than half the year. (See Home of qualifying a result, he is your qualifying child (see Qualify-
by the surviving spouse to a separate return for person under Qualifying Person, later, for ing Child in chapter 3) and, because he is sin-
the decedent. The personal representative has rules applying to a child's birth, death, or gle, your qualifying person for head of house-
1 year from the due date (including extensions) temporary absence during the year.) hold purposes.
of the return to make the change. See Pub. 559,
Survivors, Executors, and Administrators, for 5. You must be able to claim the child as a Example 2—Child who isn't qualifying
more information on filing a return for a dece- dependent. However, you meet this test if person. The facts are the same as in Exam-
dent. you can’t claim the child as a dependent ple 1, except your son was 25 years old at the
only because the noncustodial parent can end of the year and his gross income was
claim the child using the rules described in $5,000. Because he doesn't meet the age test
Children of divorced or separated parents (explained under Qualifying Child in chapter 3),
(or parents who live apart) under your son isn't your qualifying child. Because he
Chapter 2 Filing Status Page 23