Yes, two people can sometimes claim head-of-household filing status in the same tax year, but they generally cannot claim it for the same household and the same qualifying person. Each taxpayer must independently satisfy every IRS requirement, including maintaining a household, paying more than half its costs and having an eligible qualifying person.
For example, divorced parents living in separate homes may each qualify if each parent maintains a separate household for a different qualifying child. Two unmarried people sharing one address may also qualify in unusual cases if they genuinely maintain separate households within the residence. However, two parents living together with one child generally cannot both file as head of household.
Basic Head-of-Household Requirements
A taxpayer generally qualifies as head of household when the person:
- Is unmarried or considered unmarried on the last day of the tax year
- Pays more than half the cost of keeping up a home
- Has an eligible qualifying person
- Meets the qualifying person’s residency and dependency requirements
A qualifying person is often a child who lived with the taxpayer for more than half the year. Certain other relatives may qualify if they meet the dependency rules. A special rule applies to a dependent parent, who does not necessarily have to live in the taxpayer’s home.
Can Two Parents Living Together Both File as Head of Household?
Normally, no. Suppose two unmarried parents live together with their child throughout the year. Both parents contribute toward rent, food and household bills. They cannot both use the same child to claim head-of-household status.
The IRS requires the head-of-household taxpayer to pay more than half the cost of maintaining the household. In one shared household, both parents generally cannot each have paid more than half of the same total household expenses. Only one parent may use the child as the qualifying child for this purpose. When the child appears to qualify for both parents, IRS tiebreaker rules determine which parent can claim the child.
What If the Parents Live Separately?
Two parents may both file as head of household when they maintain genuinely separate homes and each has a separate qualifying person.
For example, a divorced couple has two children. One child lives primarily with the mother, while the other lives primarily with the father. Each parent pays more than half the cost of maintaining their respective home. In that situation, both parents may qualify as head of household, provided all the other requirements are met.
They cannot normally use the same child as the qualifying person for two head-of-household claims. The child’s principal residence and the IRS qualifying-child rules must be considered separately for each parent.
Can Two People at the Same Address Both Qualify?
Possibly, but this is a fact-sensitive exception. Two unrelated adults may share the same building or apartment while maintaining separate households for themselves and their respective children.
The IRS has recognized that sharing a physical residence does not always mean that everyone belongs to a single tax household. Each taxpayer would need to show that a separate family unit existed and that the taxpayer paid more than half the costs attributable to that separate household.
Relevant facts may include whether the families kept their finances separate, purchased food separately, occupied separate living areas and independently paid the expenses of their respective family units. Simply splitting the rent with a roommate does not automatically allow both people to file as head of household.
Which Household Expenses Count?
Costs of maintaining a home generally include:
- Rent
- Mortgage interest
- Property taxes
- Home insurance
- Utilities
- Repairs and maintenance
- Food consumed inside the home
Expenses such as clothing, education, medical care, vacations, transportation and life insurance generally do not count when calculating whether a taxpayer paid more than half the cost of keeping up the home. The value of unpaid household work also cannot be counted as a financial contribution.
Can Both Parents Use the Same Child?
No. The same child generally cannot qualify two taxpayers for head-of-household status during the same year.
When parents do not file a joint return and both attempt to claim the same qualifying child, the IRS applies its tiebreaker rules. Priority normally goes to the parent with whom the child lived for more nights during the year. If the child lived with each parent for the same number of nights, the parent with the higher adjusted gross income generally receives priority.
What If the Noncustodial Parent Claims the Child?
A custodial parent may release the right to claim certain child-related tax benefits to the noncustodial parent, usually through Form 8332. However, this does not automatically transfer head-of-household status.
The custodial parent may still qualify as head of household when the child lived with that parent for more than half the year and the parent paid more than half the cost of maintaining the home. The noncustodial parent generally cannot use Form 8332 alone to claim head-of-household status because the child normally did not live with that parent for the required period.
Can a Married Couple Both File as Head of Household?
A married couple living together generally cannot file two head-of-household returns. Their normal choices are married filing jointly or married filing separately.
A married taxpayer may be treated as unmarried in limited circumstances. Generally, the taxpayer must file separately, pay more than half the cost of maintaining the home, have a qualifying child living in the home for more than half the year and live apart from the spouse during the final six months of the year. Merely sleeping in separate rooms or temporarily living apart is not necessarily sufficient.
The Bottom Line
Two people can claim head of household in the same tax year only when each person independently maintains a qualifying household and has an eligible qualifying person. Two parents living together generally cannot both claim the status using the same child. However, parents with separate homes or unrelated taxpayers maintaining separate family households at one address may both qualify when all IRS requirements are satisfied.
