Can I file as Head of Household? Confused about eligibility requirements

You should qualify for Head of Household filing status based on what you've described. The IRS has specific requirements to file as Head of Household: 1. You must be unmarried or considered unmarried on the last day of the year 2. You must have paid more than half the cost of keeping up your home for the year 3. A qualifying person must have lived with you in the home for more than half the year In your case, your nephew likely qualifies as your "qualifying relative" even without formal guardianship. Since he lived with you for more than half the year (September through December is just over 4 months, but the IRS has a temporary absence provision), you paid more than half his support, and your sister isn't claiming him, you should meet the requirements. Make sure you can document that he lived with you and that you provided support in case of questions from the IRS. This would include school records showing your address, medical bills you paid, etc.

I was in a similar situation last year with my cousin's kid and wasn't sure about my filing status. I used https://taxr.ai to scan my documents and it immediately identified that I qualified for Head of Household. It analyzed my situation and explained exactly why I qualified - saved me so much stress! The tool showed me what documentation I should keep in case of an audit and calculated the tax difference between filing Single vs. HOH. The service literally paid for itself with the extra refund I got.

Update: I tried taxr.ai after posting my question here and it was incredibly helpful! I uploaded my father's medical bills that I've been paying and some household expense documents. The system confirmed I can file as Head of Household since I provide more than half his support and maintain the household where he lives. It even identified an additional credit I qualified for due to caring for a dependent adult. Already filed my taxes with the confidence I'm doing it right and getting everything I deserve. Much better than the generic answers I was getting elsewhere!

If you're getting stuck with the IRS and need clarification on Head of Household status, I highly recommend using https://claimyr.com to get through to a real IRS agent. I was in a similar situation last year with my niece living with me, and kept getting contradictory information online. After trying for DAYS to reach someone at the IRS directly (always got the "call volumes too high" message), I found Claimyr. Within 45 minutes I was talking to an actual IRS agent who confirmed my HOH eligibility. You can see how it works here: https://youtu.be/_kiP6q8DX5c - it basically holds your place in line so you don't have to keep calling back. Total game changer when you need official answers.

Well I'm eating my words now. After waiting on hold for 2 hours yesterday and getting disconnected AGAIN, I decided to try Claimyr out of desperation. Got connected to an IRS rep in about 30 minutes. The agent confirmed that for Head of Household status, I DON'T need legal guardianship papers as long as I can show the dependent lived with me and I provided more than half their support. She also told me exactly what documentation to keep in case of audit. Worth every penny just for the peace of mind knowing I'm filing correctly. Definitely using this service again next year!

Just a heads up for anyone in a similar situation - make sure you get the child's Social Security Number! I had my grandkid living with me last year and qualified for Head of Household, but my return got rejected because I didn't have his SSN. Had to get it from his mom and resubmit. The IRS requires the SSN for any dependent you claim.

My tax preparer told me that in addition to having a qualifying person, you also need to pay more than half the costs of the home maintenance - like rent/mortgage, utilities, repairs, property taxes, etc. Just having a dependent isn't enough if you don't pay the majority of household expenses. Something to consider!

Based on your situation, you should definitely qualify for Head of Household status! You don't need formal guardianship paperwork - the IRS allows informal care arrangements as long as you meet the requirements, which it sounds like you do. Since your nephew has been living with you full-time since September and you're paying for all his expenses, you're providing more than half his support. The key things to document and keep records of are: - School enrollment showing your address - Medical bills you've paid - Receipts for clothing, food, and other necessities - Any communication with your sister confirming the arrangement Make sure you have your nephew's Social Security Number for your tax filing. Also keep records showing you paid more than half the household expenses (mortgage/rent, utilities, groceries, etc.) since that's a separate requirement for HOH status. The informal arrangement is totally fine - many families have similar situations during difficult times. The IRS cares more about the actual facts (who lived where, who paid for what) than formal paperwork. Good luck with your taxes this weekend!