Fields and Dennis LLP

  • Our Firm
    • Our Approach and Philosophy
    • News and Media Coverage
  • Attorneys
    • Sheryl J. Dennis
    • Jonathan E. Fields
    • Vicki L. Shemin, J.D., LICSW, ACSW
    • Hugh F. Ferguson, Ph.D.
    • Andrea E. DeLaney
    • Wendie E. Murstein
    • Jonathan Crafts
    • Support Staff
      • RIKKI B. SAKSIK
  • Practices
    • Online Divorce Mediations
    • Fledgling Estate Plan for Millennials
    • Family Law
    • Divorce
    • Dispute Resolution
    • Estate Planning
    • Elder Law
    • Guardianship
    • Probate
    • Real Estate Law
    • Civil Litigation
    • Business Litigation
    • White-Collar Criminal & Regulatory Defense and Investigations
    • Mediation
    • Collaborative Law
    • Parent Coordinator
    • Arbitration
  • Resources
    • Covid 19 / Coronavirus Resource Page
    • Fledgling Estate Plan
    • Legal Information
    • Significant Cases
    • Psychology of Divorce
    • Cyber Issues and Divorce
    • Books + Videos
  • Blogs
    • Fields and Dennis LLP Blog
    • Divorce And Mediation Blog
    • Massachusetts Estate Planning Blog
  • Contact
    • Online Consultations & Mediations
    • Map & Directions
    • Pay Invoices Online
    • Contact Us
  • What Others are Saying
  • (781) 489-6776
You are here: Home / What is Head of Household Filing Status?

What is Head of Household Filing Status?

For divorced or divorcing people, the Head of Household tax filing status can usually lower your tax liability significantly. If you qualify as Head of Household, you will have a lower tax rate and a higher standard deduction than a Single filer. Also, Heads of Household must have a higher than Single filers before they owe income tax.

I.  General Test

You may be able to file as head of household if you meet all the following requirements:

  1. Unmarried / Considered Unmarried. You are unmarried or “considered unmarried” on the last day of the year.
  2. Keeping Up the Home. You paid more than half the cost of keeping up a home for the year.
  3. Child Resides Majority of Year. A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school).

II.  “Considered Unmarried”

To be “considered unmarried” on the last day of the tax year you must meet all the following tests.

  1. Separate Return. You file a separate return. A separate return includes a return claiming married filing separately, single, or head of household filing status.
  2. Spouse out of Home Last Six Months. Your spouse didn’t live in your home during the last 6 months of the tax year. Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. See Temporary absences, later.
  3. Eligible to Claim Exemption. You must be eligible to claim an exemption for the child. However, you meet this test if the reason you can’t claim the exemption is that it has been allocated to the other spouse by agreement, order, or judgment.

 III.  Keeping Up the Home

         To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year – even if the source of the income used to pay for such upkeep is support from the other spouse.

These are the costs you include:

  • rent,
  • mortgage interest,
  • real estate taxes,
  • insurance on the home,
  • repairs,
  • utilities,
  • food eaten in the home

These costs cannot be included:

  • clothing,
  • education,
  • medical treatment,
  • vacations,
  • life insurance

IV.  Temporary absences

         You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, military service, or detention in a juvenile facility. It must be reasonable to assume the absent person will return to the home after the temporary absence. You must continue to keep up the home during the absence.

 

Contact Us

Phone: 781.489.6776
Fax: 781.489.6233
80 William Street — Suite 210
Wellesley, MA 02481 USA

Recent Posts

A Diamond is Forever, But the Engagement Ring May Be Ne’er

January 27, 2021

The article below was written by Vicki L. Shemin, J.D., LICSW, ACSW  and published in Citybizlist on January 25, 2021 Lest you think that the proprieties and perplexities surrounding broken engagements are a modern phenomenon, we need only look back to the 15th century. It is said that in 1477, Archduke Maximillian of Austria commissioned […]

Attorney Jonathan E. Fields Quoted in Wall Street Journal

January 21, 2021

Attorney Jonathan E. Fields was quoted in today’s Wall Street Journal Millennials Embrace Prenups—but Through a Very Different Lens Than in the Past Millennials are using prenups to address new economic and social issues—including rising student debt, social-media use and embryo ownership By Cheryl Winokur Munk Jan. 21, 2021 1:00 pm ET Millennials are often […]

Vicki L. Shemin, J.D., LICSW, ACSW receives the Avvo Clients’ Choice Award Badge for 2021

January 14, 2021

Vicki L. Shemin, J.D., LICSW, ACSW was presented with Avvo Clients’ Choice Award Badge for 2021. This award is given to attorneys whose outstanding legal services have resulted in highly satisfied clients. There’s nothing that an attorney can do to ask for a Clients’ Choice Award. Instead, Avvo makes the award based only on quality […]

Attorney Jonathan Fields Quoted in Massachusetts Lawyers Weekly

January 5, 2021

Snap Judgments: Lawyers predict issue that will dominate legal landscape in 2021 By: Kris Olson December 31, 2020 (From Massachusetts Lawyers Weekly)  Q. Prediction time: What issue on the horizon will dominate the legal landscape in 2021?   “Five hours of time for a five-minute hearing has never seemed so wasteful. With the experience of remote hearings, will […]

Please Support Fields and Dennis LLP’s Fundraiser for K9s For Warriors

December 21, 2020

K9s For Warriors saves both warriors and rescue dogs. The program serves our warriors with service-connected Post-traumatic Stress Disability (PTSD) traumatic brain injury (TBI) and/or military sexual trauma, which can be deadly disorders. A trained rescue dog is paired with a warrior and the two meet for two weeks of training together at one of […]

Contact Us

Please use the contact form below to email Fields and Dennis LLP.

    Your Name (required)

    Daytime phone (required)

    Your Email (required)

    Brief description of your legal issue:

    Sending a message to Fields and Dennis LLP does not constitute an Attorney Client relationship. Please review our Communication Policy before sending any messages.

    Location

    FIELDS AND DENNIS LLP
    80 William Street — Suite 210
    Wellesley, MA 02481 USA
    (T) 781.489.6776
    (F) 781.489.6233

    You can also find us on…

    Recent Blogs

    • Advice On Cooperative Co-Parenting During & After An Acrimonious Divorce: It will Improve your Mental Health
    • A Diamond is Forever, But the Engagement Ring May Be Ne’er
    • Attorney Jonathan E. Fields featured in Times of London on Prenuptial Agreements and Social Media
    • Attorney Jonathan E. Fields Quoted in Wall Street Journal
    • Vicki L. Shemin, J.D., LICSW, ACSW receives the Avvo Clients’ Choice Award Badge for 2021

    Recent Firm News & Coverage

    • A Diamond is Forever, But the Engagement Ring May Be Ne’er

    • Attorney Jonathan E. Fields Quoted in Wall Street Journal

    • Vicki L. Shemin, J.D., LICSW, ACSW receives the Avvo Clients’ Choice Award Badge for 2021

    • Attorney Jonathan Fields Quoted in Massachusetts Lawyers Weekly

    • Please Support Fields and Dennis LLP’s Fundraiser for K9s For Warriors

    The Boston metro family law, divorce and estate planning attorneys at the law firm of Fields and Dennis LLP are based in the Newton Wellesley area and serve the city of Newton: Auburndale, Chestnut Hill, Newton Centre, Newton Corner, Newton Upper Falls, Newton Lower Falls, Nonantum, Oak Hill, Waban and West Newton and town of Wellesley: Babson Park, Wellesley Hills, Wellesley Square Fields and Dennis also serves many clients in the Greater Boston and Massachusetts region including Ashland, Dover, Holliston, Medfield, Needham, Sherborn, Westwood, and all of Massachusetts.

    Copyright 2020 Fields and Dennis LLP

    Attorneys | Divorce Attorneys | Estate Planning Attorneys | Firm Overview |

    Disclaimer | Privacy Policy | Contact | Pay Invoice