Question

multiple select question
select all that apply
which of the following criteria will contribute toward qualifying a taxpayer for head of household status?
□ have lived with a qualifying person in the taxpayer’s home for more than half the year
□ pay more than half the costs of keeping up a home for the year
□ be a qualifying widow or widower
□ be married with a spouse that is not employed outside the home
□ be unmarried (or considered unmarried under the abandoned spouse provisions) at the end of the year
□ provide over half the cost of maintaining a household for a dependent parent not living with the taxpayer

Explanation:

To qualify for head of household status:

• "Be a qualifying widow or widower" is for qualifying widow(er) status, not head of household, so incorrect.
• "Have lived with a qualifying person...": The qualifying person (dependent) must live with the taxpayer for more than half the year (except for dependent parents, but the option's wording here is about a qualifying person in the home, and the key is that for head of household, the dependent (qualifying person) generally needs to live with the taxpayer for more than half the year (with exceptions for parents). However, let's analyze each option:

1. "Have lived with a qualifying person in the taxpayer’s home for more than half the year": Correct (general rule, exceptions for parents, but the option is a main criterion).
2. "Pay more than half the costs of keeping up a home for the year": Correct, as head of household must pay more than half the household costs.
3. "Be a qualifying widow or widower": Incorrect, this is for a different filing status.
4. "Be married with a spouse that is not employed outside the home": Incorrect, head of household filers are generally unmarried (or considered unmarried) or have an abandoned spouse situation.
5. "Be unmarried (or considered unmarried under the abandoned spouse provisions) at the end of the year": Correct, this is a key criterion for head of household (either unmarried or considered unmarried via abandoned spouse rules).
6. "Provide over half the cost of maintaining a household for a dependent parent not living with the taxpayer": Correct, for dependent parents not living with the taxpayer, providing over half their household costs qualifies the taxpayer for head of household.

Answer:

• Have lived with a qualifying person in the taxpayer’s home for more than half the year
• Pay more than half the costs of keeping up a home for the year
• Be unmarried (or considered unmarried under the abandoned spouse provisions) at the end of the year
• Provide over half the cost of maintaining a household for a dependent parent not living with the taxpayer