Problem:
I need an easy way to understand how to determine the filing status of the taxpayer and the number of dependents that a taxpayer can claim on his tax return. I have problems with head of household, qualifying widow with a child and married filing separately. Sometimes it is complicated to determine the number of dependents.
For example, John is divorced. He lived with his custodial 5-year-old son, his girlfriend and her two children who are ages 3 and 4 for all of 2007. The girlfriend does not work. She maintains the home and cares for the children. John supported all of them during 2007. Can John claim his girlfriend and her two children on his return as well as his son and himself? I believe since he paid more than half of the cost of keeping up a home for his son, he can file head of household.