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Yes, I am one of those people who has put off looking at my taxes until today, April 15th, even though I have hopes of a refund. I know I'll give up in the next few minutes to just file for an extension, but I wanted to ask my question anyway, since I'll still need to know.
About the "filing status" "Head of household (with qualifying person)" -- this is item #4 on the 1040. I looked at the IRS instructions for the 1040, page 20, which says it's for unmarried individuals only if as of 12/31/2003 you were unmarried (or other stuff there about separation) and EITHER 1 or 2 next applies:
1. about paying for your parent's upkeep
2. You paid over half the cost of keeping up a home in which you lived and in which one of the following also lived FOR MORE THAN HALF OF THE YEAR (if half or less, see the Exception):
one of the list of people who qualify would be your unmarried adopted child.
OK, I am single, and I adopted a child in August 2003. Less than half a year. So far it looks like I don't qualify for the "head of household" filing status because she didn't live with me for more than half of the year 2003.
So, if we look at the Exception (as it says to do for half or less):
You can count temporary absences (n/a to me). The second sentence of that exception says "If the person for whom you kept up a home WAS BORN or died in 2003, you may still file as head of household as long as the home was that person's main home for the part of the year he or she was alive."
Well, my home was the only home my child lived in while she's been my child. But she existed before that, in another country. I guess basically I'm stuck with not being able to claim head of household status because she wasn't with me more than half the year, even though there isn't anybody else who can claim they were head of household with regard to her.
Does anybody have any more insight on that particular issue?
Thanks. I know I shouldn't be such a procrastinator.
I am also single and brought my son home in July 2003. I claimed Head of Household and the Adoption credit.
I never thought about it being a problem. I guess it might be. I don't recall if I had to put a completion date on the Adoption Credit form or not.
I guess if I get audited, I'll know I made a mistake.
Can you call the IRS?
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