Hoh For Child “not Qualifying”?

[TAXNJ]

QUESTION: CAN PARENT CLAIM HEAD OF HOUSEHOLD FOR CHILD “NOT QUALIFYING”? OR PARENT CONSIDERED SINGLE?

SCENARIO:
SINGLE PARENT (SPOUSE DIED YEARS AGO)
CHILD: AGE OVER 30 YEARS OLD, UNMARRIED, LIVES WITH SINGLE PARENT IN SINGLE PARENT HOUSE, GROSS INCOME OVER $15,000 AND CLAIMS THEMSELVES ON THEIR OWN RETURN (NOT A DEPENDENT OF ANYONE)

Thanks in advance

[Burke]

Cannot claim HOH any longer. Used to be able to years ago, when there was no age requirement. Not any more if not under 19, or not under 24 and full-time student, or not permanently disabled.

[Gary2]

Cannot claim HOH any longer. Used to be able to years ago, when there was no age requirement. Not any more if not under 19, or not under 24 and full-time student, or not permanently disabled.

Just to be clear, there's no age requirement for HoH. This person doesn't meet the age requirement as a qualifying child, and also doesn't meet the gross income requirement for being a qualifying relative. But if, for example, the gross income were only $2,000, then the parent could claim HoH, in spite of the age.

[taxea]

anyone can claim HOH if they pay more than half the household expenses and the other requirements for HOH are met.

[dyne]

This question was discussed at length recently on this or another tax message board and the consensus was that Head of Household IS allowable.

[Will]

This question was discussed at length recently on this or another tax message board and the consensus was that Head of Household IS allowable.

Fred, read Gary's response above. If that was the consensus on the other board, the consensus was wrong. Used to be able to do it, but have not been able to for past few years.

[dyne]

At first I believed that HOH status would NOT be allowed by 7 pages of comments
on this or another tax message board concluded that HOH is allowable since IRS
CODE Section 152 allows as a dependent a: child or b:qualifying relative. I am
convinced that HOH is allowable where the son or daughter has NO income.

[dtlee]

At first I believed that HOH status would NOT be allowed by 7 pages of comments
on this or another tax message board concluded that HOH is allowable since IRS
CODE Section 152 allows as a dependent a: child or b:qualifying relative. I am
convinced that HOH is allowable where the son or daughter has NO income.

Yes, Head of Household can be claimed if you provide more than half the cost of a household for an unmarried Qualifying Child or Qualifying Relative who is related to the taxpayer in certain ways.

The child in the original post is too old to be a Qualifying Child and it is not stated that the individual is disabled.

The child in the original post makes too much money to be a Qualifying Relative.

The original post states, "NOT A DEPENDENT OF ANYONE" so the original poster agrees that this individual is neither a Qualifying Child nor a Qualifying Relative.

I agree with Will. Anywhere that the concensus was that someone who is no one's dependent is eligible to be used as a qualifying person for Head of Household purposes is giving you wrong information.

[Will]

. I am
convinced that HOH is allowable where the son or daughter has NO income.

I thought you were referring to the OP who stated that the son made $15000.

[dyne]

I overlooked the part about the dependent having $15,000 of income.

[OtisMozzetti]

keeping up a home for a related dependent

QUESTION: CAN PARENT CLAIM HEAD OF HOUSEHOLD FOR CHILD “NOT QUALIFYING”? OR PARENT CONSIDERED SINGLE?

SCENARIO:
SINGLE PARENT (SPOUSE DIED YEARS AGO)
CHILD: AGE OVER 30 YEARS OLD, UNMARRIED, LIVES WITH SINGLE PARENT IN SINGLE PARENT HOUSE, GROSS INCOME OVER $15,000 AND CLAIMS THEMSELVES ON THEIR OWN RETURN (NOT A DEPENDENT OF ANYONE)

Thanks in advance

Looming large among the requirements to claim head of household status is the requirement to keep up a home for a closely-related person who is that taxpayer's dependent. For example, a cousin who is a dependent isn't closely enough related. Neither is a live-in girlfriend or other unrelated live-in person.

[Gary2]

Looming large among the requirements to claim head of household status is the requirement to keep up a home for a closely-related person who is that taxpayer's dependent. For example, a cousin who is a dependent isn't closely enough related. Neither is a live-in girlfriend or other unrelated live-in person.

With the usual, lone exception that the custodial parent can still claim HoH based on a qualifying child who isn't a dependent because 8332 or equivalent allows the non-custodial parent to claim the child's exemption.

I'm not trying to pick on you - just helping people cram for their RTRP exam.

And to be fair, the table of qualifying people for HoH purposes in Pubs. 501 and 17 is confusing on this one point, because it says, for the entry for unmarried qualifying child, "[is] a qualifying person, whether or not you can claim an exemption for this person." You have to look at the IRC to determine that it's only referring to the divorced/separate parent scenario, and not any other reason that the child may not be a dependent.