DO I QUALIFY FOR HEAD OF HOUSEHOLD?

Generally, to qualify for head of household filing status, all of the following must be true:

You were unmarried or considered unmarried as of the last day of the year.

You paid more than half the costs of keeping up your home for the year. Your home was the main home for you and a qualifying person who lived with you for more than half the year.

The qualifying person met the requirements to be a qualifying child or qualifying relative.

You were not a nonresident alien at any time during the year.

Beginning in 2005, both of the following must be true:

Your qualifying person must be either a qualifying child or qualifying relative.

See the new definitions for qualifying child and qualifying relative. You must pay more than half the cost of keeping up your home in which you and the qualifying child or qualifying relative lived for more than half the year.

For the test to see if you qualify click here... http://www.ftb.ca.gov/individuals/faq/hoh.html

If you get the Head of Household Audit letter give us a call and we can help you complete the forms.