Skip Navigation
Edvisors Star Logo
Edvisors Logo
  • Compare Lenders
      • Compare Lenders
      • Best Private Student Loans in February 2023
      • Student Loan Comparison: Federal Loans vs Private Loans
      • Parent PLUS Loans vs Private Student Loans
      • How Does Interest on Student Loans Work?
      • Private Student Loan Cosigner: Everything you Need to Know
      • View All Articles >
      College ave student loans apply now

      This is an advertisement.

      • Compare Lenders
      • Best Student Loan Refinance Companies for February 2023
      • Federal Student Loan Repayment Plans
      • Student Loan Forgiveness: How to Get Student Loans Forgiven
      • Repayment Plans for Private Student Loans
      • Parent PLUS Loan Forgiveness
      • View All Articles >
      refinance student loans with college ave get started

      This is an advertisement.

    • Private Student Loans
    • Refinance Student Loans
  • Plan for College
      • Is College Education Worth the Cost?
      • Most and Least Lucrative College Academic Majors
      • College Comparisons
      • View All Articles >
      Win Scholarships - Join ScholarshipPoints.com

      This is an advertisement.

      • Measuring Academic Fit: Reach, Match and Safety Schools
      • Need-Blind Admissions
      • How Long is a College Essay
      • When are College Applications Due
      • How to Write a Good College Essay
      • View All Articles >
      Win Scholarships - Join ScholarshipPoints.com

      This is an advertisement.

      • Filing the FAFSA 2023-24: A Simple Guide for Students
      • FAFSA Deadlines for 2023-2024
      • FAFSA FAQ - Your FAFSA Questions Answered
      • View All Articles >
      Win Scholarships - Join ScholarshipPoints.com

      This is an advertisement.

      • Most Popular Scholarships for College Students in 2023
      • Apply for Free Scholarships for College
      • College Scholarships for Kids
      • Most Prestigious Undergraduate Scholarships
      • Las mejores becas para estudiantes hispanos y latinos
      • View All Articles >
      Win Scholarships - Join ScholarshipPoints.com

      This is an advertisement.

      • How to Pay for College
      • Tuition Payment Plans
      • Pros and Cons: Borrowing From My 401K to Pay for College
      • Paying College Tuition with a Credit Card
      • Best Ways to Pay for College Without Financial Aid
      • View All Articles >
      Win Scholarships - Join ScholarshipPoints.com

      This is an advertisement.

      • Financial Aid Disbursement: When and How You Will Get It
      • Should I Pay Off My Student Loans Right Now
      • How to Minimize Student Loan Debt
      • View All Articles >
      Win Scholarships - Join ScholarshipPoints.com

      This is an advertisement.

    • Benefits of College
    • College Admissions
    • FAFSA
    • Scholarships
    • Paying for College
    • Student LIFE Blog
  • Student Loans
      • Filing the FAFSA 2023-24: A Simple Guide for Students
      • FAFSA FAQ - Your FAFSA Questions Answered
      • FAFSA Deadlines for 2023-2024
      • FAFSA School Codes
      • FAFSA 2023-2024 Guide & Resources
      • View All Articles >
      College ave student loans apply now

      This is an advertisement.

      • Best Private Student Loans in February 2023
      • Student Loan Comparison: Federal Loans vs Private Loans
      • Parent PLUS Loans vs Private Student Loans
      • How Does Interest on Student Loans Work?
      • Private Student Loan Cosigner: Everything you Need to Know
      • View All Articles >
      College ave student loans apply now

      This is an advertisement.

      • Filing the FAFSA 2023-24: A Simple Guide for Students
      • FAFSA FAQ - Your FAFSA Questions Answered
      • The complete guide to federal undergraduate student loans
      • What are Federal Parent PLUS Loans and How to Apply?
      • Financial Aid for Graduate School
      • Compare Subsidized and Unsubsidized Student Loans
      • View All Articles >
      College ave student loans apply now

      This is an advertisement.

      • Best Student Loan Refinance Companies for February 2023
      • Federal Student Loan Repayment Plans
      • Student Loan Forgiveness: How to Get Student Loans Forgiven
      • Repayment Plans for Private Student Loans
      • Should You Refinance Federal Student Loans?
      • Parent PLUS Loan Forgiveness
      • View All Articles >
      • Sallie Mae Student Loan Review
      • College Ave Student Loan Review
      • SoFi Student Loan Review
      • Ascent Student Loan Review
      • View All Articles >
      College ave student loans apply now

      This is an advertisement.

    • FAFSA
    • Private Student Loans
    • Federal Student Loans
    • Repay Student Loans
    • Lender Reviews
  • Credit Cards
      • Petal® 2 Visa® Credit Card Review
      • SoFi Credit Card Review
      Win Scholarships - Join ScholarshipPoints.com

      This is an advertisement.

      • Best Credit Cards for 2023
      • Best Cash Back Credit Cards
      • Best 0% Introductory APR Credit Cards
      • Best Secured Credit Cards for 2023
      • Best Balance Transfer Credit Cards
      Win Scholarships - Join ScholarshipPoints.com

      This is an advertisement.

      • How to Build Credit?
      • What Age Can You Get a Credit Card?
      • What is a Secured Credit Card?
      • What is an Unsecured Credit Card?
      Win Scholarships - Join ScholarshipPoints.com

      This is an advertisement.

    • Card Reviews
    • Best Credit Cards
    • Credit Card FAQs
  • Money Management
      • Best Budgeting Apps
      • Budgeting Tips
      • Budgeting for Beginners
      Win Scholarships - Join ScholarshipPoints.com

      This is an advertisement.

      • Financial Goals
      • How to Save Money as a College Student
      • What is an Emergency Fund
      Win Scholarships - Join ScholarshipPoints.com

      This is an advertisement.

      • How to Pay Off Debt
      • Debt Relief
      • What is a Debt Management Plan
      Win Scholarships - Join ScholarshipPoints.com

      This is an advertisement.

      • How to Check Your Credit Score
      • Best Credit Building Apps
      • What is Credit?
      Self Credit Builder: Build Credit. Build Savings. Build Dreams.

      Sponsored Ad

      • Investing for Beginners
      • Best Investment Apps
      • Understanding the Stock Market
      Win Scholarships - Join ScholarshipPoints.com

      This is an advertisement.

      • What is Risk Management
      • How to Prevent Identity Theft
      • What is Insurance
      Info compromised in a breach? Don't compromise on identity theft protection.

      Sponsored Ad

    • Budgeting
    • Saving
    • Debt Management
    • Credit
    • Investing
    • Risk Management
Search Box Form
School Search Form
Advertisement Disclosure
Advertisement Disclosure
×

Edvisors (“Edvisors Network, Inc.”) provides independent advertising-supported platforms for consumers to search compare and apply for private student loans. Loan offers from participating lenders that appear on our websites are not affiliated with any college and/or universities, and there are no colleges and/or universities which endorse Edvisors’ products or services. Lender search results do not constitute an official college preferred lender list. Edvisors receives compensation from lenders that appear on this site. This compensation may impact the placement of where lenders appear on this site, for example, the order in which the lenders appear when included in a list. Not all lenders participate in our sites and lenders that do participate may not offer loans to every school.

Edvisors is not a lender and makes no representations or warranties about your eligibility for a particular loan or financial aid. Lenders are solely responsible for any and all credit decisions, loan approval and rates, terms and other costs of the loan offered and may vary based upon the lender you select. Please check with your school or lender directly for information related to your personal eligibility.

Edvisors has endeavored to provide accurate information. However, the results provided by lenders are for illustrative purposes only and accuracy is not guaranteed, as such, Edvisors assumes no responsibility for errors or omission in the information provided.

×
Get Your Free Guide to Filing the FAFSA Today!

Thank you for your interest in Edvisors' 2020-2021 Guide to Filing the FAFSA.

Please complete the form below to access your free copy.

Thank you! Click here to download your free FAFSA Guide.

I am a:

×
College knowledge starts here!

Enter your email below to receive your Student Loan Handbook from Edvisors.

Please check your email for the Student Loan Handbook.

After Navigation
Home Student Loans FAFSA Avoiding FAFSA Errors in Filing Head of Household Status
  • Contents
  • Requirements to File as Head of Household
  • When is a Taxpayer Considered Unmarried
  • Who is Considered a Qualifying Person
  • When is a Child Considered a Qualifying Child
  • Examples of Common Head of Household Errors
  • References
  • Learn More About Federal Student Aid

Avoiding FAFSA Errors in Filing Head of Household Status

Photo of Elaine Rubin
By Elaine Rubin
Updated on October 1, 2022
Email This Article
Fill out the form below to send a copy of this article to your email.
By clicking "Submit" I have read and agree to the Edvisors' Terms of Use and Privacy Policy. We strongly encourage you to read our Privacy Policy to understand how we use and share your information.
A copy of this article has been sent to your email.

Head of household tax filing status is error prone, in part due to the complexity of the requirements to file as head of household. Also, head of household status provides a lower tax rate and a higher standard deduction than filing as single or married filing separately. Even some paid tax preparers will sometimes incorrectly recommend that a taxpayer file as head of household. About a fifth of income tax returns claiming head of household status do so incorrectly.

An incorrect tax filing status can affect a student’s eligibility for federal student aid.

When both of a dependent student’s parents file federal income tax returns as head of household, the U.S. Department of Education requires the college’s financial aid administrator to consider the tax filing status to be conflicting information. The financial aid administrator may not disburse federal student aid until the conflicting information is resolved. The conflicting information may be resolved by documenting that the head of household status is correct. It may also be resolved by the parents filing amended federal income tax returns (IRS Form 1040X) to correct the errors in their tax filing status.

Requirements to File as Head of Household

To file a federal income tax return with head of household status:

  • The taxpayer must be unmarried or considered unmarried on the last day of the tax year
  • The taxpayer must have paid more than half the cost of keeping up the taxpayer’s home for the tax year
  • A qualifying person must live with the taxpayer in the taxpayer’s home for more than half the tax year, not counting temporary absences for school, illness, business, vacation or military service

The cost of keeping up the taxpayer’s home includes amounts paid for property taxes, mortgage interest (but not principal payments) or rent, utilities, repairs and maintenance, property insurance, food eaten in the home and other household expenses.

When is a Taxpayer Considered Unmarried

To be considered unmarried on the last day of the tax year:

  • The taxpayer must file a separate return (e.g., single, married filing separately or head of household, but not married filing jointly)
  • The taxpayer must have paid more than half the cost of keeping up the taxpayer’s home for the tax year
  • The taxpayer’s spouse must not have lived in the taxpayer’s home during the last six months of the tax year (temporary absences do not count)
  • The taxpayer’s home must be the main home for the taxpayer’s child, stepchild or foster child for more than half of the tax year
  • The taxpayer must be able to claim an exemption for this child, with an exception for multiple support agreements

If the taxpayer has a nonresident alien spouse and does not elect to treat him or her as a resident alien, then the taxpayer is considered unmarried. However, the spouse cannot count as a qualifying person for head of household purposes. The taxpayer must have another qualifying person and satisfy the other requirements for head of household status.

Who is Considered a Qualifying Person

A qualifying person may include the taxpayer’s qualifying child or grandchild, if the child or grandchild is single. A qualifying child or grandchild who is married may also count as a qualifying person, if the taxpayer can claim him or her as a tax exemption.

A qualifying person may also include a dependent parent, if the taxpayer can claim an exemption for him or her. If the qualifying person is a dependent parent, the qualifying person does not need to live with the taxpayer, if the taxpayer paid more than half the cost of the home where the parent lived and the taxpayer can claim an exemption for the qualifying person.

When is a Child Considered a Qualifying Child

For a child to be considered a qualifying child, the taxpayer and child must satisfy five tests:

  • Relationship Test. The child must be the biological or adoptive son or daughter of the taxpayer, or a stepchild or foster child, a brother, sister, half-brother, half-sister, stepbrother, stepsister or a descendant of any of these relatives (e.g., a grandchild).
  • Age Test. The child must be under age 19 (or a full-time student for at least five not necessarily consecutive months during the year and under age 24) as of the end of the tax year and younger than the taxpayer (or younger than the taxpayer’s spouse, if filing a joint return). The age test does not apply if the child is permanently and totally disabled during the tax year.
  • Residency Test. The child must have lived with the taxpayer for more than half of the tax year. There is an exception for children of divorced or separated parents or parents who lived apart during the last six months of the tax year, where the non-custodial parent is able to claim an exemption due to a multiple support agreement.
  • Support Test. The child cannot provide more than half of his or her own support during the tax year. Scholarships and grants do not count when determining whether the child provided more than half of his or her own support.
  • Joint Return Test. The child cannot file a joint federal income tax return with his or her spouse for the tax year, except if they file a joint return solely to claim a refund of income tax withheld or estimated tax paid.

A child can be considered a qualifying child of only one person. Thus, both of a child’s parents cannot both file federal income tax returns as head of household using the same qualifying child. They must each have a different qualifying child.

Internal Revenue Service (IRS) tiebreaker rules will treat a child as a qualifying child of the parent with whom the child lived the most during the tax year. If the child lived equally with both parents, then the IRS will treat the child as a qualifying child of the parent with the higher adjusted gross income (AGI) during the tax year.

Examples of Common Head of Household Errors

The following are some of the more common errors involving head of household status:

  • Both parents file as head of household, using the same child as a qualifying child
  • Both parents file as head of household, claiming that they each provided more than half the cost of upkeep for the same home
  • The taxpayer claims head of household status, but did not pay for more than half the cost of keeping up the home (e.g., the parent is living with a grandparent or the other parent paid for the cost of the home)
  • The taxpayer is divorced and lives with his or her ex-spouse in the same home and both file as head of household
  • The taxpayer is married and the taxpayer’s spouse lived in the taxpayer’s house for one or more days during the last six months of the tax year
  • The taxpayer is married and lives with his or her spouse, who does not work (e.g., income below the IRS filing threshold)
  • A qualifying child did not live with the taxpayer for more than half of the tax year
  • The qualifying child was age 19 or older (or, if a student, age 24 or older) as of the last day of the tax year
  • The qualifying child was age 19-23 and a student, but was enrolled on less than a full-time basis
  • The qualifying child was age 19-23 and a full-time student, but only for four or fewer months during the tax year (e.g., the child enrolled in college starting in September after a gap year)
  • The child provided more than half of his or her own support during the tax year
  • The child filed a joint federal income tax return with his or her spouse

References

Publications

  • Your Federal Income Tax, IRS Publication 17, pages 23-25
  • Exemptions, Standard Deduction and Filing Information, IRS Publication 501, pages 8-10

Current Law

  • Internal Revenue Code: 26 USC 2(b) and 26 USC 7703(b)
  • Regulations: 26 CFR 1.7703-1(b)

DISCLAIMER: The information contained on this web site is provided for general informational and educational purposes and is not, nor intended to be, legal, financial or tax advice. The publisher is not authorized to practice in front of the IRS and is not subject to IRS Circular 230. This information is general in nature and may not apply to the specific circumstances of individual readers. No claims are made about the accuracy, timeliness or usefulness of the content contained on this web site or any site linked to this site. Users of this site should seek specific guidance directly from a qualified legal, financial or tax professional. Nothing contained on or provided through this site is intended to be or is to be used as a substitute for professional advice.

 

Learn More About Federal Student Aid

Filing the FAFSA

Dependency Status

Student Parent Financial Information

Financial Aid Appeals

Parent Information

FAFSA Deadlines

What is Financial Aid?

Get this article in your inbox.
Email This Article

Related Content

Filing the FAFSA 2023-24: A Simple Guide for Students
By Elaine Rubin
10/01/2021
Understand how and when to file the FAFSA, and get answers to the most common questions students and parents encounter when applying for federal financial aid.
Read More
FAFSA Student and Parent Financial Information
By Elaine Rubin
10/01/2021
When filing the FAFSA you will need to provide certain financial information, including income and tax information. Dependent students will also need to provide financial information for one or both parents depending on household status.
Read More
FAFSA Dependency Status Questions
By Elaine Rubin
10/01/2020
When you file the FAFSA you will either file as a dependent or independent student. Here's how to figure out your dependency status when it comes to filing the FAFSA.
Read More
Student Loans for College 2023
By Elaine Rubin
02/03/2021
There are two main types of student loans for college. Federal student loans offered by the federal government, and private student loans. Get straight answers on how they work and which one may be best for you.
Read More
Female graduate standing next to her mom to convey concept of who is my parent for the fafsa application
Who is My Parent When I Fill Out the FAFSA?
By Elaine Rubin
10/01/2020
If the FAFSA determines you are a dependent undergraduate student, you will need to provide one or both of your parent(s)’ information on the FAFSA.
Read More
What is Financial Aid, Types and How Students Can Apply
By Elaine Rubin
10/01/2020
Financial aid is money in the form of loans, scholarships, and grants that can help you pay for college. The most important action you can take when applying for financial aid is to file the FAFSA.
Read More
Street sign with Deadline Ahead written on it to bring attention to the upcoming FAFSA Deadline
FAFSA Deadlines for 2023-2024
By Elaine Rubin
06/17/2020
FAFSA deadlines can vary. The FAFSA for the 2023-2024 academic year opens on October 1st and remains open until June 30, 2024. However to improve your chances of getting more aid, file as soon as you can and certainly well before any applicable deadlines noted below. 
Read More
Female student smiling while sitting at a desk in front of a chalkboard in her college classroom that says Student Loan
Best Private Student Loans in February 2023
By Elaine Rubin
06/16/2020
Compare the best private student loans. Learn about top private lenders who will offer you competitive rates and benefits and how you can easily apply online in minutes.
Read More
Private Parent Student Loans
By Tre Norman
Several lenders offer private loans specifically for the parents of college students. Learn more about the costs and benefits of Private Parent Loans.
Read More
Filing the FAFSA 2023-24: A Simple Guide for Students
By Elaine Rubin
10/01/2021
Understand how and when to file the FAFSA, and get answers to the most common questions students and parents encounter when applying for federal financial aid.
Read More
FAFSA Student and Parent Financial Information
By Elaine Rubin
10/01/2021
When filing the FAFSA you will need to provide certain financial information, including income and tax information. Dependent students will also need to provide financial information for one or both parents depending on household status.
Read More
FAFSA Dependency Status Questions
By Elaine Rubin
10/01/2020
When you file the FAFSA you will either file as a dependent or independent student. Here's how to figure out your dependency status when it comes to filing the FAFSA.
Read More
Student Loans for College 2023
By Elaine Rubin
02/03/2021
There are two main types of student loans for college. Federal student loans offered by the federal government, and private student loans. Get straight answers on how they work and which one may be best for you.
Read More
Female graduate standing next to her mom to convey concept of who is my parent for the fafsa application
Who is My Parent When I Fill Out the FAFSA?
By Elaine Rubin
10/01/2020
If the FAFSA determines you are a dependent undergraduate student, you will need to provide one or both of your parent(s)’ information on the FAFSA.
Read More
What is Financial Aid, Types and How Students Can Apply
By Elaine Rubin
10/01/2020
Financial aid is money in the form of loans, scholarships, and grants that can help you pay for college. The most important action you can take when applying for financial aid is to file the FAFSA.
Read More
Street sign with Deadline Ahead written on it to bring attention to the upcoming FAFSA Deadline
FAFSA Deadlines for 2023-2024
By Elaine Rubin
06/17/2020
FAFSA deadlines can vary. The FAFSA for the 2023-2024 academic year opens on October 1st and remains open until June 30, 2024. However to improve your chances of getting more aid, file as soon as you can and certainly well before any applicable deadlines noted below. 
Read More
Female student smiling while sitting at a desk in front of a chalkboard in her college classroom that says Student Loan
Best Private Student Loans in February 2023
By Elaine Rubin
06/16/2020
Compare the best private student loans. Learn about top private lenders who will offer you competitive rates and benefits and how you can easily apply online in minutes.
Read More
Private Parent Student Loans
By Tre Norman
Several lenders offer private loans specifically for the parents of college students. Learn more about the costs and benefits of Private Parent Loans.
Read More
  • Previous Next
    Could You Be Saving More?
    Subscribe to Edvisors' Student LIFE Newsletter to receive up-to-date financial aid information and advice, explore scholarship opportunities, loan repayment options, and learn expert strategies on how to plan and pay for college.
    Newsletter Form
    By clicking "Subscribe" I have read and agree to the Edvisors' Terms of Use and Privacy Policy. We strongly encourage you to read our Privacy Policy to understand how we use and share your information.
    Thank you for subscribing to our newsletter.
    We care about your privacy

    This website uses cookies to offer you the most relevant marketing and targeted advertisements.  These cookies can collect information to personalize your experience and in some states are considered a sale of your personal information. You may exercise your right to opt out by clicking on deny cookies.  If you opt out, we or our partners will not be able to provide you with personalized ads and we will not provide your personal information to any third parties.   Please accept cookies for the optimal experience.  You can withdraw or modify your consent for non-essential cookies at any time by visiting Cookie Preference page.

    Ask the Edvisor
    Blog
    Contact Us
    Edvisors in the News
    Link to Us
    Newsletter
    Partners
    Press
    Student Aid FAQ
    Testimonials
    Tools and Calculators
    About Edvisors
    Video Resources
    Financial Terms Glossary
    Accessibility Statement
    Sitemap
    Disclaimer
    Notice of Collection
    Interest-Based Ads
    Cookie Settings
    Privacy
    Terms of Use
    Your Opt-out Rights
    Your Privacy Choices Privacy Options

    Better Business Bureau logo

    Edvisors provides expert advice on planning and paying for college. On Edvisors.com easily compare student loan lenders, learn how to apply for financial aid, and discover scholarships. Learn about federal and private student loans for students and parents, how and when to apply to college, and more!

    Edvisors (“Edvisors Network, Inc.”) provides independent advertising-supported platforms for consumers to search compare and apply for private student loans. Loan offers from participating lenders that appear on our websites are not affiliated with any college and/or universities, and there are no colleges and/or universities which endorse Edvisors’ products or services. Lender search results do not constitute an official college preferred lender list. Edvisors receives compensation from lenders that appear on this site. This compensation may impact the placement of where lenders appear on this site, for example, the order in which the lenders appear when included in a list. Not all lenders participate in our sites and lenders that do participate may not offer loans to every school.

    Edvisors is not a lender and makes no representations or warranties about your eligibility for a particular loan or financial aid. Lenders are solely responsible for any and all credit decisions, loan approval and rates, terms and other costs of the loan offered and may vary based upon the lender you select. Please check with your school or lender directly for information related to your personal eligibility.

    Edvisors has endeavored to provide accurate information. However, the results provided by lenders are for illustrative purposes only and accuracy is not guaranteed, as such, Edvisors assumes no responsibility for errors or omission in the information provided.

    Copyright © 1998-2023 by Edvisors Network, Inc. All rights reserved.

    All other trademarks and service marks displayed on Edvisors Network, Inc. websites are the property of their respective owners.

    Edvisors Network, Inc. 350 S. Rampart Blvd, Suite 200, Las Vegas, NV 89145

    Copyright © 2023 by Edvisors.com. All rights reserved.

    ×
    You Got In - Now How Do You Pay for It?

    Get the money you need from leading lenders

    1 Pick Your College
    2 View Your Options
    3 Click to Apply
    Exit Modal

    PrivateStudentLoans.com recommends you consider all financial aid alternatives including grants, scholarships and federal loans (Federal Stafford, Federal Parent PLUS, Federal Grad PLUS) prior to applying for private student loans.