I am living with my domestic partner and our child, and she contributes about twice what I do into our joint checking account from which all bills are paid. Can she file as head of household? I think she's checking all the right boxes:
- unmarried, filing separately
- claiming a dependent
- effectively pays > 50% of household expenses
Does the joint account make this difficult to establish? This is not in a community property state, if that matters.
Edit: I'm wondering what kind of documentation would be necessary in an audit. For example, it seems possible that if our household expenses are low enough that I could pay >50% of them, as long as her income was going toward something else.