No, two people cannot both claim Head of Household status for the same household. The IRS requires that the person claiming Head of Household must have paid more than 50% of the total household expenses. Since two people cannot both pay more than 50% of the same expenses, only one person can claim this status for a given household.
Exceptions for Separate Households Under One Roof
There is an exception if you and your partner can be considered as maintaining separate households under one roof. For example, if you each have your own bedrooms, bathrooms, and separate living expenses (such as separate groceries, utilities, and insurance), and you each pay more than 50% of the expenses for your respective households, then both of you might be eligible to claim Head of Household status. This scenario is quite specific and requires clear separation of expenses and living spaces.
Claiming Head of Household Without a Dependent
Generally, to qualify for Head of Household filing status, you must:
- Pay more than half the cost of maintaining a home for a qualifying person (such as a child or relative).
- Not be married at the end of the tax year.
However, there is an exception for custodial parents who release the dependency exemption to the non-custodial parent. In such cases, the custodial parent can still file as Head of Household even if they do not claim the dependent.
Tax Credits and Head of Household
If you file as Head of Household, you may still be eligible for various tax credits, such as the Earned Income Credit (EIC) and Child and Dependent Care Credit, depending on your specific situation and eligibility criteria.