Question
I am a caregiver for my aging parent who lives in my home. May I file as head of household?
Answer

You may file as head of household only if you meet the following requirements:

  1. You're unmarried or considered unmarried on the last day of the year.
  2. You may claim your parent as a dependent.
  3. You paid more than half of the cost:
    1. of keeping up a home for you and your parent that was the main home for you and your parent for more than half of the tax year or
    2. of keeping up a home for your parent that is your parent's main home for the tax year, even if your parent did not live with you.

See “Special rule for parent” in Publication 501, Dependents, Standard Deduction and Filing Information.

 

Additional Information
Category
IRS procedures
Sub-Category
For caregivers