Can I be classified as Head of Household for Tax Filing Status?
My adult son moved in with me in April, 2025. He has no money, no job and no prospects. I truly believe he has dementia but he hasn’t been diagnosed.
Can I file my 2025 taxes as Head of Household since he doesn’t pay any rent or food? He is not my dependent though but basically he is.
Thank you, Terry!
Terry Says
Yes, I think you probably could be able to file as head of household, but ask your tax professional. Here is the IRS definition of Head of Household:
Definition: This filing status is available to certain unmarried taxpayers who maintain a main home for a qualifying person and meet specific tests under tax law.
The three core tests you must meet
Filing requirement: The taxpayer must be unmarried or considered unmarried on the last day of the year and choose the correct filing status on Form 1040.
Qualifying person: A qualifying child or qualifying dependent must live in the main home for more than half the year.
Cost test: The taxpayer must pay more than 50% of the cost of keeping up the home.
