When can a single taxpayer with a dependent not qualify for head of household filling status?
This occurs more often than you realize. The most common reasons are: 1 when the taxpayer can be claimed by someone else as a dependent, 2. the taxpayer does not provide over 50% cost of maintaining the home (and if that person is receiving TANF or other public program assistance those funds are not counted as coming from the tax payer) 3. the dependent is disqualified due to not living long enough during the year with the taxpayer, not having the proper citizenship status, is married and filing a joint return, or is being claimed by someone else. Page 15 of the 2009 Form 1040 instructions should provide you with all that you’ll need to know. Hope this helps.
