HoH and Adult Child

[Skeemo]

I know this has been beat to death, but I can't seem to get my brain wrapped around it...

Single parent has daughter, age 24 and not a full time student. Parent provides over 1/2 of cost of home that she and daughter live in. Daughter works, making about $14k and claims herself as a dependent. Reading Pub 17 and other references, it seems to me parent cannot claim HOH status using daughter for qualifying person, but could for almost any other relative. Can this be right?

P.S. Daughter WAS totally disabled, but has improved and she took herself off Social Security because her condition had improved enough that she can now hold a menial job. She is also a part-time student.

[Lion]

$3500

$3500 is 2008's cutoff for earnings, so that daughter and any other relative that earned $14,000 would not qualify your client as HoH unless meeting age requirement (and other requirements, but you weren't asking about anything other than the income). Where did you read that other relatives earning $14,000 could qualify a taxpayer as HoH without being a dependent?

[Skeemo]

Qualifying relataive.

You're right, Lion. I was thinking about Pub 17, Page 30, upper left where it says..
"Age. Unlike a qualifying child, a qualifying relative can be any age. There is no age test for a qualifying relative." I should not have included this in the context of >$3500 income.

What about a case of older child who was not a student, not disabled, and had no income? (60 year old stays home and takes care of elderly mother). Am I right that 60 yr old would qualify as dependent of his mother, but not qualify her for HoH?

[Jesse]

What about a case of older child who was not a student, not disabled, and had no income? (60 year old stays home and takes care of elderly mother). Am I right that 60 yr old would qualify as dependent of his mother, but not qualify her for HoH?

If I'm understanding your question, if the he provides more than 1/2 of her support, the son's mother is a qualifying dependent, and he provides more than 1/2 the cost of keeping up her home, he can file HoH.

[Skeemo]

Reply to Jesse

No - it's the other way around. Mother (age 85) is taxpayer and has investment and pension income. Son (age 60) lives at home and takes care of his mother, has NO income and does not file a return. Can he both be a dependent AND qualify his mother for HoH Status?

Thanks!

[Burke]

It is my understanding that IF he can qualify as her dependent (and it looks like he can if he has no income and she supports him), then she qualifies for HOH.

If he had excess income, then he would have to be under age 24 for her to claim HOH.

(The old rule for HOH was the unmarried child only had to live in the home. Did not have to be a dependent and neither income nor age mattered. That was eliminated a while back.)

I hope that is right because that is what I have been doing. I agree, it is confusing as all get-out.

[Jesse]

It is my understanding that IF he can qualify as her dependent (and it looks like he can if he has no income and she supports him), then she qualifies for HOH.

I agree with Burke.