HOH and Dependent

[dsi]

My first one this year, and I need reassurance:

Single mom, two children ages 22 & 23. children have no income for 2009, and live with mom the entire year. Mom provided all of the support for the two children.

Mom's filing status would be Single?
Both children would be qualifying relatives of mom, and would be listed as mom's dependents?

[Kram BergGold]

agree

I see no problem with H o H and two dependents.

[ChEAr$]

My first one this year, and I need reassurance:

Single mom, two children ages 22 & 23. children have no income for 2009, and live with mom the entire year. Mom provided all of the support for the two children.

Mom's filing status would be Single?
Both children would be qualifying relatives of mom, and would be listed as mom's dependents?

Unless something's changed from last year, mom can claim HOH since children are
n'er do wells. (IOW, no income and qualify as her children for dependency purposes.)

[dsi]

When I follow the tests in TTB, these two girls are QR and NOT QC. Right? If true, then mom doesn't qualify for HOH.

[BP.]

HOH is OK here - QR's can be "qualifying persons" for HOH- reference the charts in TTB 3-18 & pub 17, p. 25.

[veritas]

If they were not full time students for any part of 5 months

When I follow the tests in TTB, these two girls are QR and NOT QC. Right? If true, then mom doesn't qualify for HOH.

or they are not permanently and totally disabled.

They are Qualifying relatives.

[ChEAr$]

or they are not permanently and totally disabled.

They are Qualifying relatives.

I could swear that Dave said that the two girls were children of the mom.

[veritas]

I read the same

I could swear that Dave said that the two girls were children of the mom.

He wanted confirmation on his interpretation.

[dsi]

Correct, they are mom's children. However, they are not disabled, nor were they students.

[DonPriebe]

Don't confuse English with Tax-speak.

The two girls are her children, but as dependents they are "Qualifying Relatives"

A live-in partner ( for the whole year) could also be a "Qualifying Relative" even though he/she is not a relative.

A "green card" is pink (at least the last one I saw was.)

A "first time home buyer" hasn't owned a principal residence for
(a) one year - DC Homebuyer's credit
(b) two years - penalty exception for IRA withdrawals
(c) three years - Form 5405 since the credit began
(d) owns one now - Form 5405 since November 7