Ask who lived in the home and for which dates; who paid rent, mortgage interest, property tax, utilities, food
consumed at home, repairs, and insurance; who provided each person’s support; and whether another taxpayer
may claim the same person. Collect appropriate supporting records such as school/medical addresses, custody
documents, leases, and expense records when needed. A child’s school address alone may not settle every
eligibility issue. HOH home-cost calculations exclude certain items such as clothing, education, medical treatment,
vacations, transportation, and life insurance.
Important: Eligibility for EITC, child tax credit, other dependent credit, education credits, and HOH can differ. Do
not automatically infer eligibility for one benefit from another. For paid preparers, Form 8867 due diligence can
apply to HOH and specified credits; retain required records and investigate inconsistent or incomplete information.