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Head of Household vs. Married Filing Jointly?

For the year in which a spouse dies, the surviving spouse can continue to file as "Married Filing Jointly". There is no doubt in my mind regarding this option.

However, I am not quite as clear as to how to handle an individual who files as "Head of Household". If the person that qualifies the taxpayer to file as "Head of Household" dies at anytime during the tax year, when the person who makes this claim goes to file their return, can they still claim the deceased as a dependent and qualify for the "Head of Household" filing status.

In your reply, if you so choose to do so, could you provide me with information as to how you arrived at your conclusion with a link to a specific IRS publication where this information is located.

3 Answers

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  • 8 years ago
    Favorite Answer

    Yes I guess so; a person who died during the year is treated as having lived with you for all of 2012 if your home was the person's home the entire time he or she was alive during 2012. Also, the dependent , as a qualifying person, either as qualifying child or qualifying relative, must meet dependency test requirements to qualify as well. You may be eligible to file as head of household even if the individual who qualifies you for this filing status is born or dies during the year. You must have provided more than half of the cost of keeping up a home that was the individual's main home for more than half the part of the year he or she was alive Please visit the IRS Webpage here for more info; http://www.irs.gov/publications/p17/ch02.html#d0e1...

  • 8 years ago

    Many, many IRS publications say that you can claim a deceased person who was alive for any part of the year, even a baby that died immediately after birth and lived for just a moment, as long as the person lived with you for the entire part of the year that the person was alive, and you meet all of the other requirements.

  • 5 years ago

    in case you're easily marrying, and it rather is barely a query of whilst: it may well be extra useful to marry in 2008 and filely at the same time, the two for the reason given by using Charlie & Angie G and because you've gotten 3 exemptions (the two one among you plus the daughter) if MFJ, yet in basic terms 2 (you and the daughter, yet no longer the fiance) if HOH. in spite of the undeniable fact that, you ought to no longer get married in basic terms for the tax reward. If no sure decision to marry has been made, it may well be ultimate to attend until you're particular. If the two of you decides in 2009 which you do no longer choose to be married, your divorce will fee extra beneficial than you saved in 2008 by using submitting MFJ.

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