Qualifying Person
About Qualifying Person:
for purposes of head of household filing status:
1. A child, grandchild, stepchild, or adopted child.
a. A single child does not have to be a dependent, except for a foster child.
b. A married child must be the taxpayer's dependent unless the other parent claims the child as a dependent under the noncustodial rules.
2. Any relative living with the taxpayer whom the taxpayer can claim as a dependent. A dependent parent does not have to live with the taxpayer if the taxpayer paid more than half the cost of keeping up a home that was the parent's main home for the entire year.
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