Episode 70: In this episode, Timalyn addresses a tax filing fundamental that is often misconstrued and can lead to unnecessary tax debt and penalties.
Head of household is a tax filing status for taxpayers who are unmarried but keep up the expenses of a home for a qualifying dependent.
Who Qualifies for Head of Household?
3 requirements must be met for a person to claim head of household status.
1 - They were unmarried for the tax year. This is for taxpayers who have never been married, are legally separated from their spouse, or are divorced. Married taxpayers who did not live with their spouse for the last 6 months of the year are considered unmarried for this filing status.
2 - They paid more than half of the expenses for the home. This includes, but is not limited to, things such as rent, mortgage interest, property taxes, food, utilities, and insurance.
3 - They have a qualifying person who they pay more than half of the expenses for and who lives with them more than half of the year. This can be a qualifying child. This includes children who may not be the biological children of the taxpayer. It can be a foster child, adopted child, or grandchild. If the dependent is not a child, they may still be a qualifying relative.
Check out the IRS interactive tool to help you determine which filing status you should use - What is My Filing Status?
Can I claim my girlfriend/boyfriend as a dependent on my tax return?
No, you can not claim your girlfriend or boyfriend as a dependent on your tax return. Even if they did not work and/or you provided more than half of their support for the tax year. Yes, you meet the test for being single. You also meet the support test. However, the test for them being a qualifying relative is not met.
Head of Household vs Single
Couples who cohabitate can not both claim head of household status. Even if a professional "allows it" it is not correct. They can not both meet the second requirement, providing more than haf of the support to upkeep the home. One must file as single while the other will file as head of household.
Filing as head of household does offer more tax advantages than filing as single. The standard deduction is higher if you are filing as head of household. This means that more of your money is automatically deducted from your taxable income.
Example: For the 2025 tax year, single taxpayers have a standard deduction of $15,750. This means their first $15,750 is not taxable. But for head-of-household taxpayers, the standard deduction is $23,625. So even if the two taxpayers make the same amount of money, the one filing as head of household is paying taxes on almost $8,000 less.
That's not all. The tax brackets are also more favorable for taxpayers who file as head of household. For the 2025 tax year, head of household filers can have a taxable income up to $64,850, and they'll still be in the 12% tax bracket. For single taxpayers, if they have taxable income, they'll be in the 22% tax bracket. The highest their taxable income can be to stay in the 12% tax bracket is $48,475.
Need Tax Help Now?
If you need answers to your tax debt questions, book a consultation with Timalyn via her Bowens Tax Solutions website. Click this link to book a call.
Please consider sharing this episode with your friends and family. There are many people dealing with tax issues, and you may not know about it. This information might be helpful to someone who really needs it.
As we conclude Episode 68, we encourage you to connect with Timalyn on social media. You'll be able to subscribe to this podcast on Spotify, Apple Podcasts, YouTube, and many other podcast platforms.
Remember, Timalyn Bowens is America's Favorite EA, and she's here to fill the tax literacy gap, one taxpayer at a time. Thanks for listening to today's episode.
For more information about tax relief options or filing your taxes, visit https://www.Bowenstaxsolutions.com/ .
If you have any feedback or suggestions for an upcoming episode topic, please submit them here: https://www.americasfavoriteea.com/contact.
Disclaimer: This podcast is for informational and educational purposes only. It provides a framework and possible solutions for solving your tax problems, but it is not legally binding. Please consult your tax professional regarding your specific tax situation.
