Greetings,
I've been reading through this group for a clarification of "keeping up a home", but I still cannot find the clarification I am looking for. IRS: "You paid more than half the cost of keeping up a home for the year." Background:
FY 2006
My son, Ms. A and her two kids started living together in my son's house -- I think-- at the beginning of May 2006. Ms. A's two kids are from a prior relationship. She was never married to the children's father. The children's father has never supported the children. She has always provided full support for the children and, in the past, has always files as head of household. Ms. A helps with the household expenses but is not paying half -- probably more like 20 or 30% of my son's household expenses (she is clearly not contributing enough to pay for
1/2 of the house payment, 1/2 of the insurance payment, 1/2 of the property taxes. Question: Can she qualify for head of household since she is paying the total cost of providing room and board for her children and herself --an amount high enough to pay for a one bedroom apartment-- even though she is not paying half of my son's household expenses? Her family and friends are telling her to file as head of household saying that (a) she is indeed paying "more than half the cost of keeping up a home" since she is contributing the same amount she was paying previously for the full cost of her prior home, a one bedroom apartment,(where they are living a one bedroom with all utilities included can be had for about $550), and (b) since she is providing the full amount expected (from my son) for her and the children's shelter. I am telling her that since she is not paying half of the household expenses --half of the household expenses of the house she is living in-- she cannot file as head of household. At this time, I am most unpopular.Thanks in advance for your help.
Pat