On Mon, 9 Sep 2024 11:55:13 EDT, Rick wrote:
An unmarried couple live together with their child. Each is a
professional person with a six-figure income. They own their home
jointly and share all expenses. The child lives with them 100% of the
time and all of the child?s expenses are shared. Both parent's names
are on the child's birth certificate. Since they are not legally
married, they cannot file a Married-Filing-Jointly tax return.
Assuming no other factors, how does the IRS determine which of them can legally file as Head-of-Household and which must file as single?
<
https://www.eitc.irs.gov/tax-preparer-toolkit/frequently-asked- questions/qualifying-child-of-more-than-one-person-agi-and>
Click the plus sign at left of the second question.
"Only a taxpayer who pays more than half of the household expenses
may qualify for Head of Household filing status. If the parents truly
split expenses equally, neither qualifies as Head of Household."
There's more there about who can claim the tax benefits related to
the child.
There's also a suggestion to check whether their state considers them common-law married, which of course would let them file jointly.
--
Stan Brown, Tehachapi, California, USA
https://BrownMath.com/
Shikata ga nai...
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