HOH status, Dependency Question

[mblatour]

You know I thought I knew the answer to this question, but here I am asking it.

Returning client dropped of her paperwork when I wasn't home, therefore there will be more information that I am trying to find out coing soon. But as of this moment, I know that the client has daughter who was 19 at the end of 2005. Daughter lived with her entire year. I don't know yet if there's a student issue, or income issue with the daughter yet (nothing was provided to me and I am trying to get ahold of the client to double check). I believe the mother pays over 1/2 of the cost of home/support.

I wanted to double check to see if she could file HOH and/or be eligible for an exemption for the daughter. Pulled out my TTB and on page 3-15 on the Dependency test for 2005, test 6 states:

*Under age 19 at the end of 2005
*Under age 24 at the end of 2005 and a full time student for any part of five calendar months during 2005
*Any age and permanently and totally disabled.

So my thoughts were that she'd be able to take the exemption for the daughter based on under 19 OR or if a f.t. student under 24.

Then on TTB page 3-16, on the chart for Single Parent Situations for 2005 where the scenario states the following, the chart reads that mom cannot take the HOH status or exemption:

*19 year old child lives with mom.
*Child not a student -earns $4000 (this could be the case of this client)
*Mom pays over 1/2 cost of home
*Mom pays over 1/2 cost of support

But she can take both HOH status and exemption IF the child is a full time student (scenario is listed above the scenario I just listed here in TTB).

Am I understanding page 3-15 wrong where a child who is under age 19 at age of 2005 qualifies as a dependent (regardless of income or student status)? I am just confusing myself.

Thanks for any input.

[jainen]

either set of rules

If she is not a student, she will need to meet the Qualifying Relative rules, which include an income cap of $3200. If she is a student, she will look to the Qualifying Child rules which don't have an income limit.

In either case, there is a support question. It is worded a little different for each, but it comes down to, "Who provided more than half the support?" If it was the mother, that will meet the support test for either set of rules. If it was the daughter, she can't be a dependent under either set of rules.