Question

The Joint Custody Head of Household Credit may not be claimed by which of the following taxpayers.

Select one:

a. A taxpayer using the married/RDP filing jointly status

b. A taxpayer using the head of household filing status

c. A taxpayer using the qualifying widow(er) filing status

d. A and C cannot claim the credit

e. All of the above cannot claim the credit

Answer 1

You may claim this credit if:

• You were unmarried at the end of the taxable year OR if you were married, you lived apart from your spouse for all of the taxable year and you are filing using the Married Filing Separately status, and
• You furnished more than one-half of the household expenses for your home that also served as the main home of your child, step-child, or grandchild for at least 146 days but not more than 219 days of the taxable year.

Accordingly the correct answer is d) A and C cannot claim credit