1 ny3 instructor training albany 2009 review2 head of household pub 17

1 NY3 Instructor Training Albany 2009

Review2Head of Household

Pub 17


Head of Household Filing Status

• Unmarried or “considered unmarried”• Pay >1/2 cost of keeping up a home• A “qualifying person” lived with you

>1/2 the year: exception - parent


“Considered Unmarried”

• You file a separate return• Pay >1/2 cost of keeping up home• Spouse did not live with you last 6

mos• Home of child, step, or foster >1/2

year• Claim child as exemption unless

spouse claims child with 8332


Qualifying Child/RelativeQualifying Child1. Relationship2. Age3. Residency4. Support5. Test for qualifying

child of more than 1 person

Qualifying Relative1. Not a qualifying

child2. Member of

household or relationship test

3. Gross Income4. Support Test


Qualifying ChildRelationship Son or daughter Stepchild or foster child DESCENDANT of above Brother or Sister Half brother/sister Step brother/sister DESCENDANT of above


Qualifying ChildAGE Test UNDER 19 UNDER 24 & full time student * Permanently & totally disabled regardless

of age

* Full time student during some part of any 5 months during yr


Qualifying ChildResidency Test Must live with tax payer more than ½ year Temporary absence counts as time lived with tax

payer School Military Business Vacation Illiness

Special consideration for child of divorced or separated parentsPub 17 chapter 3


Qualifying ChildSupport Test Child cannot have provided >1/2 own

support Support includes

Household Expense Personal Expense

Scholarship received not considered Use worksheet when necessary


Qualifying ChildQualifying child of more than 1 person Tax payer and other person can decide

who takes tax benefits. A LOT AT STAKE! Exemption for child Child tax credit Head of Household filing status Credit for Child and Dependent Care expenses Exclusion from income for dependent care

benefits Earned Income Credit w/child


Qualifying ChildMORE THAN 1 PERSON FILES CLAIMING CHILD

WILL BE TREATED AS QUALIFYING CHILD OF:

Only 1 person is parent Parent

Both parents not MFJ Parent with whom child lived more

Both parents, not MFJ, lived with both same amount of time

Parent with higher AGI

Neither person is parent Person with highest AGI


Qualifying Child/RelativeQualifying Child1. Relationship2. Age3. Residency4. Support5. Test for qualifying

child of more than 1 person

Qualifying Relative1. Not a qualifying

child2. Member of

household or relationship test

3. Gross Income4. Support Test


Qualifying Relative

Not a qualifying child Of you Of someone else


Qualifying Relative Member of household or relationship test

Live with you ALL yearOR

Relative Child, stepchild, foster child or DESCENDENT Brother, sister, half brother or sister, step-B or S Parent, grandparent, or other DIRECT ANCESTOR Step father or mother Son or daughter of brother or sister Brother or sister of your father or mother Son or daughter-in-law, father or mother-in-law,

brother or sister-in-law


Qualifying Relative

Income Test Gross income < $3,650

Support Test You must provide > half person's

support


2009 Qualilfying Child Changes

The child must be younger than you· A child cannot be your qualifying child if he or

she files a joint return, unless the return was filed only as a claim for refund

· If the parents of a child can claim the child as a qualifying child but no parent does, no one else can claim the child as a qualifying child unless that person's AGI is higher than the highest AGI of any parent of the child

· To be a qualifying child for child tax credit in 2009, the child must be claimed as taxpayer's dependent

1 ny3 instructor training albany 2009 review2 head of household pub 17

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