Head of Household - Wikipedia, the free encyclopedia
Head of Household is a filing status for individual United States taxpayers.
To use the Head of Household filing status, a taxpayer must:
- Be unmarried or considered unmarried at the end of the year
- Have paid more than half the cost of keeping up a home for the tax year (either one's own home or the home of a qualifying parent)
- In most cases, have a qualifying person who lived with the head in the home for more than half of the tax year, unless the qualifying person is a dependent parent (See Special rule for parents.)
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