HOH, again

[geekgirldany]

Client (not married) has been filing Single, claims herself and son for exemptions. Client's mother has been filing HOH listing daugher as the qualifier, not dependent. To my understanding this will not change this year because the Mother paid over half the cost of keeping up a home for a unmarried qualifying child who is not a dependent. Correct?

Thank you


Hmm.... okay EDIT:
Client does not meet the Age Test for Qualifying Child. SO this means she would be a qualifying relative?

[Bill Tubbs]

Not enough info...

for me to say for sure one way or the other. But, I would bet NO based on the info provided. Claiming HOH based on an adult child, who claims their own exemption, changed -- last year, OK -- this year, NO. If the client is >=19yo and not a student, or >=24yo, then client cannot be a QC of mother for HOH.

However, mother may be able to claim HOH because of her grandkid. I would guess the grandkid is a QC of both the client and client's mother. But, according to how the IRS instructions are worded, if client claim the son as a dependent, the client's mother cannot use that child. (I don't agree with this "no-splitting of benefits" interpretation of the IRS though).

Bill

[geekgirldany]

I don't think the Mother can claim her Daughter either.

Client/daughter called her Mother's tax preparer. He said the Mother has been using the daughter for qualifier. I thought she had been using the son, no daughter. Client told mother's preparer that I said the rules had changed for 2005. She said the preparer said it still would not matter because she is a QC. But to my reading she is not a QC.

Yes the son would be the dependent of both the mother and daughter. I also get that they cannot split it either according to the IRS.

Sorry if I am bringing up the old subject again. Just helps talking this out.

[geekgirldany]

Ended up emailing the daughter the changes from the IRS 1040 instructions. She says that when she told mother's preparer about the changes he said he wasn't aware of any.

[Koss]

Changes for 2005

Mother needs a QP.

No, not a QC or QR. She needs a QP.

Qualified preparer. Right now she doesn't have one.

:-D

Burton