file head of household having a live in partner with no income.

[shf1957]

This one ALWAYS drives me nuts.  Head of Household...   A man who works and owns his own home and has a friend living with him that he supports 100 percent.  The woman does not have any income and has lived him for the entire year.  Both are of the same age 56yrs old.   I am getting burnt out staying up to 3am doing these taxes 7 days a week, week after week... and little things like this through me for a loop.. LOL   Through me a corporation, estate or complicated schedule C and  I don't get questioning myself..   seeing this.. and I question it to myself.  Not a blood relative but on the other hand fills the requirement of entire year, no income  etc..  Please settle my brain on this and I will remember it always!  Thank you in advance for any and all help.

[dkh]

Try IRS interactive tax assistant    https://www.irs.gov/help/ita/what-is-my-filing-status

or Do you have any reference guides like Quickfinder ?    There is a great flowchart to help determine HOH status.

This woman may fall into the "Qualifying Relative" category which allows your client to claim HOH.    Please do your due diligence and verify she meets all the necessary tests.

edit:  Sorry - she falls into "Qualifying Relative" category but that qualification type is not allowed for HOH status.      I should've taken my own advice and looked at the flowchart before adding the Qualifying Relative note.    

[shf1957]

I am so sorry to bother you.   I only know she does qualify as a dependent.  She has lived with him for way over a year.  No she has no income at all.  He owns the house and supports her financially 100 percent.   Their relationship is legal, neither one is married.   This is a new client and he brought last years here for me to look over incase I need to review it.  They filed him head of house hold with her as a dependent in previous years.   It just caught my eye and I started to question this to myself since she is not a child or blood relative.  I have looked into it one way and she qualifies as a relative due to living there, no income etc..  then i read other items that keep saying blood relative..etc..  I guess I am over worked and tired and hung up on this Head of Household status.   I can keep researching but would  really wish there was one true answer.  

[ydaleu · Accepted solution]

Qualify as Other dependent for the taxpayer and can not claim HOH

An unrelated person who lived with a taxpayer all year but such person does not qualify

the taxpayer for HOH filing status

[Just-Lisa-Now-]

A live in boyfriend, girlfriend, etc that is not related does not qualify the TP as HOH.