Head of Household

[fredr]

Single taxpayer and 10 year old child lived in taxpayers house for first 7 months of last year. She put house up for sale in august and moved into boyfriend’s house. Can she still claim Head of household because she was for the first 7 months of the year?

[Skylane · Accepted solution]

If she brought her child with her when she moved in with boyfriend and can claim the child as a dependent, then yes. This assumes the boyfriend is not the child's father with a greater income than your client.