Can you think of any reason why, if a person qualifies for HOH in 2009, they might not have qualified in 2007? It is the same rules. Person is the son (40's or so) of taxpayer, lived with the taxpayer all year, dependent, etc. Can you think of any reason the preparer might have had to claim single for the taxpayer with a dependent son?
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JG -
How about if the taxpayer didn't pay over half the cost of keeping up the home that year? The rules may have been the same, but taxpayer's scenario may not have been. -
I think those rules changed several years ago. One of my client's 40 year old son lives with her and whereas she used to file as HOH, the fact that he's not disabledOriginally posted by JG EA View Post
now precludes that status.
There is a good discussion in publication 17 on the issue, and if you also have
a publication 17 from 2007, it's easy to compare.
Speaking of comparisons, y'all know how the rules on children were designed to
make it simpler to see which children qualified for all or nothing, e.g. exemption,
child credit, etc. The 1986 publication 17 chapter on Exemptions totaled 4 1/2
pages, while the current one has 10 pages to help figure out who is/or not an
exemption. Progress......!ChEAr$,
Harlan Lunsford, EA n LAComment
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