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head of household

maughact
Level 4

New client.  She lives with her boyfriend and they have a child.  All live together in same house.

Boyfriend claimed single last year and claimed the child as a dependent.  He got the EIC. He did not pay more than 50% for the upkeep of the house.

Girlfriend filed single.  Can she file HOH without claiming the child as a dependent?  She paid more than 50% for the upkeep of the house.  

Am I reading Publication 501 correctly that the only exception is for non-custodial divorced or separate parents?

My clients are both custodial parents.  

Trying to figure out if last year was filed correctly and how to file this year.

 

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2 Comments 2
BobKamman
Level 15

She cannot claim HoH if she does not have a dependent.  The rules for divorced parents obviously do not apply.  They probably did it right last year, because the father's income qualified him for higher EIC than the mother's.  

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maughact
Level 4

Thank you!  I agree but wanted to double check.

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