HOH again... but...

[BOB W]

... I have read and reread TTB 3-13 HOH but can't seem to get where HOH can be claimed when no child or relative qualifies as a dependent. Line 4 of 1040 has a place to enter name and SS# for a non dependent.

Can someone please explain who qualifies for HOH with a non dependent.

Sorry, I just can't isolate who fits this situation.

[theresa d]

one example

if a taxpayer is entitled to claim a person a a dependent but chooses not to, such as a parent choosing not to claim a child who is a student to enable student to take education credits, they can still file hoh if other test are met.

[BP.]

The custodial parent who has released a child's exemption to the non-custodial parent can use HOH. See TTB p. 3-16, example #3.

[Safire]

Theresa, where can I find that information in writing?

I have a case like that in which I used Single rather than HOH. It looked to me like she could not be HOH without the dependency. Would make a big difference in her taxes if you are right.

[Safire]

"Can someone please explain who qualifies for HOH with a non dependent."


Aren't the rules still the same for parents? They do not have to be your dependent to qualify you for HOH.

[Brian EA]

The custodial parent who has released a child's exemption to the non-custodial parent can use HOH. See TTB p. 3-16, example #3.

This is the only way some one can file HOH with out a dependent. In the case of your parents they will have to be your dependent before you can file as HOH

[skhyatt]

Ttb

TTB 3-13, HOH 2)a) the first - and HOH 2)d) Is this saying the same thing, depending on who is trying to qualify for HOH?

[Gretel]

Safire

Maybe you are mixed up with the rule that parents don't have to live we you to be able to claim them. All other dependents need to live with you.

[theresa d]

answer to safire

look at pg 3-13 ttb-2(B)- taxpayer paid over half......in which one of the following lived:
-the taxpayers unmarried qualifying child who is not a dependend of the taxpayer.

full time student under age 24 is a qualifying child of taxpayer. taxpayer can opt not to take dependent but would still qualify for hoh.

[Safire]

Gabriele

You are right, I had that one mixed up. The parent is the only person that does not have to live with you in order for you to be HOH.

[skhyatt]

Safire

In TTB 12-3, it talks about choosing not to claim an exemption for a dependent student.

[BOB W]

Thanks to.........

........... all who responded. Great input for a lost sole..............