Publication 501 - Exemptions, Standard Deduction, And Filing Information

2. You paid more than half the cost of keep-

the year and his gross income was $5,000. Be-

Cost of Keeping Up a Home

cause he does not meet the age test (explained

ing up your home for the tax year.

Keep for Your Records

later under

Qualifying

Child), your son is not

3. Your spouse did not live in your home dur-

your qualifying child. Because he does not meet

ing the last 6 months of the tax year. Your

the gross income test (explained later under

Amount

spouse is considered to live in your home

Qualifying

Relative), he is not your qualifying

You

Total

even if he or she is temporarily absent due

relative. As a result, he is not your qualifying

Paid

Cost

to special circumstances. See

Temporary

person for head of household purposes.

absences, later.

Property taxes

Mortgage interest expense

Example 3 — girlfriend. Your girlfriend

4. Your home was the main home of your

Rent

lived with you all year. Even though she may be

child, stepchild, or foster child for more

Utility charges

your qualifying relative if the gross income and

than half the year. (See

Home of qualifying

Repairs/maintenance

support tests (explained later) are met, she is

person, later, for rules applying to a child’s

Property insurance

not your qualifying person for head of household

birth, death, or temporary absence during

Food consumed

purposes because she is not related to you in

the year.)

on the premises

one of the ways listed under

Relatives who do

Other household expenses

not have to live with

you. See

Table

5. You must be able to claim an exemption

Totals

for the child. However, you meet this test if

Example 4 — girlfriend’s child. The facts

you cannot claim the exemption only be-

are the same as in

Example 3

except your girl-

Minus total amount you

(

)

cause the noncustodial parent can claim

paid

friend’s 10-year-old son also lived with you all

the child using the rules described later in

year. He is not your qualifying child and, be-

Children of divorced or separated parents

Amount others paid

cause he is your girlfriend’s qualifying child, he is

or parents who live apart

under Qualifying

not your qualifying relative (see

Not a Qualifying

Child or in

Support Test for Children of

Child

Test, later). As a result, he is not your

Divorced or Separated Parents or Parents

If the total amount you paid is more than the amount

qualifying person for head of household pur-

Who Live Apart

under Qualifying Relative.

others paid, you meet the requirement of paying more

poses.

The general rules for claiming an exemp-

than half the cost of keeping up the home.

tion for a dependent are explained later

Home of qualifying person. Generally, the

under

Exemptions for

Dependents.

qualifying person must live with you for more

Costs you include. Include in the cost of up-

than half of the year.

keep expenses such as rent, mortgage interest,

If you were considered married for part

real estate taxes, insurance on the home, re-

Special rule for parent. If your qualifying

of the year and lived in a

community

pairs, utilities, and food eaten in the home.

person is your father or mother, you may be

property state

(listed earlier under Mar-

CAUTION

If you used payments you received under

eligible to file as head of household even if your

ried Filing Separately), special rules may apply

Temporary Assistance for Needy Families

father or mother does not live with you. How-

in determining your income and expenses. See

(TANF) or other public assistance programs to

ever, you must be able to claim an exemption for

Publication 555 for more information.

pay part of the cost of keeping up your home,

your father or mother. Also, you must pay more

you cannot count them as money you paid.

than half the cost of keeping up a home that was

Nonresident alien spouse. You are consid-

However, you must include them in the total cost

the main home for the entire year for your father

of keeping up your home to figure if you paid

ered unmarried for head of household purposes

or mother. You are keeping up a main home for

over half the cost.

if your spouse was a nonresident alien at any

your father or mother if you pay more than half

the cost of keeping your parent in a rest home or

time during the year and you do not choose to

Costs you do not include. Do not include in

treat your nonresident spouse as a resident

home for the elderly.

the cost of upkeep expenses such as clothing,

alien. However, your spouse is not a qualifying

Death or birth. You may be eligible to file as

education, medical treatment, vacations, life in-

person for head of household purposes. You

head of household if the individual who qualifies

surance, or transportation. Also, do not include

must have another qualifying person and meet

you for this filing status is born or dies during the

the rental value of a home you own or the value

the other tests to be eligible to file as a head of

year. You must have provided more than half of

of your services or those of a member of your

household.

the cost of keeping up a home that was the

household.

individual’s main home for more than half of the

Also do not include any government or chari-

Earned income credit. Even if you are con-

year, or, if less, the period during which the

table assistance you received because of your

sidered unmarried for head of household pur-

individual lived.

temporary relocation due to the storms, torna-

poses because you are married to a nonresident

does, or flooding in a Midwestern disaster area.

alien, you are still considered married for pur-

Example. You are unmarried. Your mother,

poses of the earned income credit (unless you

for whom you can claim an exemption, lived in

meet the five tests listed earlier under

Consid-

Qualifying Person

an apartment by herself. She died on Septem-

ered

Unmarried). You are not entitled to the

ber 2. The cost of the upkeep of her apartment

credit unless you file a joint return with your

See

Table

4, later, to see who is a qualifying

for the year until her death was $6,000. You paid

spouse and meet other qualifications.

person.

$4,000 and your brother paid $2,000. Your

Any person not described in

Table 4

is not a

See Publication 596 for more information.

brother made no other payments towards your

qualifying person.

mother’s support. Your mother had no income.

Choice to treat spouse as resident. You

Because you paid more than half of the cost of

are considered married if you choose to treat

Example 1 — child. Your unmarried son

keeping up your mother’s apartment from Janu-

your spouse as a resident alien. See chapter 1

lived with you all year and was 18 years old at

ary 1 until her death, and you can claim an

of Publication 519.

the end of the year. He did not provide more

exemption for her, you can file as a head of

than half of his own support and does not meet

household.

the tests to be a qualifying child of anyone else.

Keeping Up a Home

Temporary absences. You and your quali-

As a result, he is your qualifying child (see

Quali-

fying person are considered to live together

fying

Child, later) and, because he is single, is a

To qualify for head of household status, you

even if one or both of you are temporarily absent

qualifying person for you to claim head of house-

must pay more than half of the cost of keeping

from your home due to special circumstances

hold filing status.

up a home for the year. You can determine

such as illness, education, business, vacation,

whether you paid more than half of the cost of

Example 2 — child who is not qualifying

or military service. It must be reasonable to

keeping up a home by using the following work-

person. The facts are the same as in

Example

assume that the absent person will return to the

sheet.

except your son was 25 years old at the end of

home after the temporary absence. You must

Page 8

Publication 501 (2009)

Publication 501 - Exemptions, Standard Deduction, And Filing Information - 2009 Page 8

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