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Household Costs

You must pay more than half of the total of the following costs of maintaining the household:

  • Mortgage interest.
  • Property taxes.
  • Rent.
  • Property insurance.
  • Utilities.
  • Domestic help.
  • Repairs and maintenance.
  • Food eaten in the home.

Do not count as household costs the rental value of the home if you own it, clothing, education, medical expenses, vacations, life insurance premiums, transportation, and the value of your work around the house. (These expenses do count, however, in figuring whether you can claim a dependent.)

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Last Update Dec 22, 2008
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