Can I Claim Head of Household if My Child Is in College?

Determining your filing status can significantly impact your tax obligations and potential refunds. Head of Household status often provides advantageous tax rates and a higher standard deduction compared to other statuses. Qualifying for this status, however, requires meeting specific criteria, which can become complex if you have a child attending college. Let’s examine the critical factors to clarify eligibility and ensure compliance with IRS regulations.

Residence Requirements

To qualify for Head of Household status, you must maintain a home for more than half the year for a qualifying person, such as your child. This means covering more than half the cost of keeping up a home, including expenses like rent, mortgage interest, property taxes, utilities, and groceries. While the child must live with you for more than half the year, temporary absences for education—such as attending college—are considered time lived at home. If your child stays with you during breaks, this helps satisfy the residence requirement.

Financial Support Criteria

Providing more than half of your child’s financial support during the tax year is another key requirement. This support includes tuition, housing, books, supplies, and everyday expenses like food and medical care. Scholarships and grants do not count as your support, so your contributions must exceed half of the total support provided. Loans taken out in your name count as your support, while loans taken out by the student do not. This distinction is crucial to meet the financial support criteria.

The College Enrollment Factor

The IRS considers full-time students under 24 as qualifying dependents. A full-time student is enrolled for the number of hours or courses the school defines as full-time for at least five months during the tax year. Part-time students do not meet this requirement. Additionally, a dependent’s gross income must not exceed $4,700 to qualify if they are not a full-time student. However, income earned by full-time students does not affect their dependency status, allowing parents to claim them without concern for their part-time earnings.

Potential Conflicts with Other Dependents

Filing as Head of Household can become complicated when multiple parties, such as divorced parents, attempt to claim the same dependent. The IRS resolves these disputes using “tiebreaker rules,” which prioritize the parent with whom the child lived the longest during the year. If the time is equal, the parent with the higher adjusted gross income (AGI) has priority. To avoid disputes, clear communication and legal agreements are essential. Extended family members, such as grandparents, may also seek to claim the child. In such cases, the person claiming Head of Household must have a qualifying relationship and provide more than half of the child’s support, requiring a careful review of financial contributions and living arrangements.