Big Change For Head Of Household Status For 2005

Example: An unmarried father who paid more than half of keeping up a home for the year could claim his daughter of any age who is also working (regardless of income) and lives at home for more than half of the year for H of H status. NO LONGER

For 2005 - Uniform Definition Of Qualifying Child
In general, to be a taxpayer’s qualifying child, a person must satisfy four tests:
Relationship— the taxpayer’s child or stepchild (whether by blood or adoption), foster child, sibling or stepsibling, or a descendant of one of these.
Residence — has the same principal residence as the taxpayer for more than half the tax year. Exceptions apply, in certain cases, for children of divorced or separated parents, kidnapped children, temporary absences, and for children who were born or died during the year.
Age — must be under the age of 19 at the end of the tax year, or under the age of 24 if a full-time student for at least five months of the year, or be permanently and totally disabled at any time during the year.
Support — did not provide more than one-half of his/her own support for the year.