In addition to earning federal Earned Income Tax Credit eligibility, claiming head of household in Florida comes with the added benefit of wage and bank account garnishment exemptions. Under Florida law, the head of household's disposable income, the amount left after federal, state and local taxes, is wholly or partially exempt from garnishment. However, circumstances do exist where even the head of household exemption will not protect you from garnishment.
Head of Household Definition
According to the Florida Senate, residents who supply more than 50 percent of the financial support for household dependents are considered head of household. To qualify as a dependent, according to the IRS's definition of qualifying dependents, the household member must be under the age of 19 to 24 for full-time college students --- at the end of the tax season. You may only claim your biological, adopted or foster children, step-children, siblings or stepsiblings as dependents. Other household members, including your spouse, do not qualify as dependents, unless they are completely disabled and depend on you for the majority of their financial support.
Head of Household Exemption
In the past, Florida's head of family garnishment exemption automatically protected head of households who had $500 or less per week in disposable income from garnishment. Effective October 2010, Florida's House of Representatives increased the disposable income limit from $500 to $750. Additionally, earnings held in a bank account fall under this protection for a maximum of six months, even if these earnings are combined with cash from other sources, according to the Florida Bar. Heads of household who earn more than the disposable income limit are only liable for garnishment if they agree so in writing.
Claiming the Head of Household Exemption
According to the Florida Bar, Florida residents do not receive a notice of garnishment prior to a judgment order, so you may only become aware of a garnishment judgment when your wages are withheld or your bank account is frozen. The creditor will send you a copy of the writ of garnishment, the answers filed by your bank and employer and a notice informing you of your rights stop garnishment. You must then file an affidavit with the court describing your right to head of household exemption, along with proof of your income, assets and expenses to prove head of household status and stop garnishment. The creditor must also return any wages are funds garnished prior to claiming your garnishment exemption.
Considerations
Child support or back taxes hold priority over the head of household garnishment exemption. You must comply with child support or back tax garnishments, but the state is only able to withhold the federal limit of your income for garnishment. Under the Consumer Credit Protection Act, up to 50 percent of your income can be garnished if you support your spouse or another child and up to 60 percent can be garnished if you only support yourself. After back taxes or child support garnishments are subtracted from your disposable income, the remaining amount may still fall under the head of household garnishment exemption, according to the Complete Guide to Federal and State Garnishment.
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