Head of Household - Spidell

Head of Household

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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.

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  • #151120
    John A Scheich
    Participant

    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?

  • #151169
    Lynn Freer
    Participant

    No
    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.

  • #151197
    John A Scheich
    Participant

    Thank You for guidance And Help