Sent: Friday, July 07, 2006 12:11 PM To: CENTAPEDE; Webmaster at Jurock. Com; CENTAPEDE-CA Subject: Head of Household - Publication 504 - David Ingram gives expert income tax help to Americans & Canadians from New York to California to Saudi Arabia to Mexico to China or Chile - Cross border, dual citizen - out of country investments are all han My question is: US-specific QUESTION: If I am married and have a grandchild living with me can I file Head of Household. ----------------------------------------------------------------- ---------- david ingram replies: I don't know from the information given. The answer is possibly. You should get hold of publication 504 Separated and Divorced individuals at http://www.irs.gov/pub/irs-pdf/p504.pdf and there is a great self-test on the California website and you can find it at http://www.ftb.ca.gov/individuals/hoh/selftest/Index.html - In general there are five tests that must be met. 1. You must be unmarried at the end of the year or at least have not lived with your husband in the same house for the last six months of the year. and can NOT file a joint tax return with that spouse. 2. you must maintain the household (pay more than 50% of the expenses) for you and the dependent who can be a parent, grandchild, child step-child but not a cousin and the qualifying child does NOT have to be a dependent. A foster child must be a dependent and have lived with you for the entire year. 3. The household must be your home and also the main home of the qualifying relative for more than six months. If you are supporting a parent in their own home, you can still qualify if you paid more than 50% of the maintenance of that home if it was your parent's main home for the whole year. This is just a general idea. If you are living apart and your grandchild has lived with you all year and is three years old, there is no problem. If you have lived with your husband "any" time in the last six months of the year you can NOT claim head of household. hope this helps. -------------------------------------------------David Ingram's US / Canada Services US / Canada / Mexico tax, Immigration and working Visa Specialists US / Canada Real Estate Specialists My Home office is at: 4466 Prospect Road North Vancouver, BC, CANADA, V7N 3L7 Cell (604) 657-8451 - (604) 980-0321 Fax (604) 980-0325 Calls welcomed from 10 AM to 10 PM 7 days a week Vancouver (LA) time - (please do not fax or phone outside of those hours as this is a home office) email to taxman at centa.com <mailto:taxman at centa.com> www.centa.com <http://www.centa.com/> www.david-ingram.com <http://www.david-ingram.com/> Disclaimer: This question has been answered without detailed information or consultation and is to be regarded only as general comment. Nothing in this message is or should be construed as advice in any particular circumstances. 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