Message Board › Head of Household
This topic contains 2 replies, has 2 voices, and was last updated by John A Scheich 3 months, 2 weeks ago.
April 8, 2019 at 2:56 pm #151120John A ScheichParticipant
I have a new client with a 24 year old son. His income was $4,500. He is a part-time student supported by the mom. Lynn responded that the son can not be a Dependent as the income limit was $ 4,150.
Is there any way the mom can qualify as a Head of Household?
April 9, 2019 at 12:34 pm #151169Lynn FreerParticipant
Here is from RIA
To qualify, you must maintain as your home a household which for more than half the year is the principal home of:
(1) A “qualifying child,” i.e., someone who (a) lives in your home for over half the year, (b) is your child, stepchild, adopted child, or foster child, or your sibling or stepsibling (or a descendant of any of these), (c) is under 19 years old (or a student under 24), and (d) doesn’t provide over half of his or her own support for the year. (If a child’s parents are divorced, the child will qualify if he meets these tests for the custodial parent even if that parent released his or her right to a dependency exemption for the child to the noncustodial parent.) A person won’t be a “qualifying child” if he’s married and can’t be claimed by you as a dependent because he filed jointly or isn’t a U.S. citizen or resident. Special “tie-breaking” rules apply if the individual can be a qualifying child of (and is claimed as such by) more than one taxpayer.
(2) Any other relative of yours whom you can claim as your dependent (unless you only qualify due to the multiple support rules). See below for a special rule for your parents.
The son doesn’t meet either definition.
April 9, 2019 at 11:12 pm #151197John A ScheichParticipant
Thank You for guidance And Help