There are three main requirements for filing as head of household (HOH) in Missouri. These requirements are identical to those for federal taxpayers.
You must have paid at least half of the cost to run your household. If you receive alimony, child support, state assistance or money from any other source, no more than 50 percent of it can be used to pay for your household expenses.
You must have a qualifying dependent to claim on your tax return; if you do not have a dependent, then you should file as single, not as HOH. A qualifying dependent can be your child, stepchild, foster child or one of their descendents; a dependent parent who lived with you for at least half of the year or whose household you paid 50 percent of the cost to support; or a sibling or one of his or her descendents, if he lived in your home for at least six months of the year and you can claim him as an exemption.
You must not be married on the last day of the year. You can be “considered unmarried,” meaning that your spouse did not live with you from July to December, you are filing separately from your spouse and you have a child, stepchild or foster child whom you can claim on your tax return and who lived with you for at least six months of the year.
- tax forms image by Chad McDermott from Fotolia.com