Hoh easy

[TAXNJ]

Need to solve a discussion with someone

HOH - yes or no

1 - Mother provides a home with son that lives with her
2 - Mother does not claim the son
3 - son has income of $35,000
4 - son is over 24 (actually 55)

I say no - any comments

thanks in advance

[Koss]

Head of Household

Answer is no.

Her son is not a qualifying person. See Table 2-1 on page 24 of Publication 17.

BMK

[mastertaxguy]

HOH Status

1. What is mom's income status?
2. Would the facts support Son being HOH w/mom as a dependent?
3. On the facts as given son is NOT qualifying person for MOM to be HOH, which of course suggests she has sufficient taxable income to be HOH.
4. Sometimes, I like to think outside the form or worksheet.
5. Anyone else in the house who may be a dependent of Mom and/or Son?
6. Facts do not state son is Disabled (or blind), but such status may alter the result.

[taxea]

you can't read anything into the facts. take them as they are known and with them determine the qualification

[Burke]

Need to solve a discussion with someone

HOH - yes or no

1 - Mother provides a home with son that lives with her
2 - Mother does not claim the son
3 - son has income of $35,000
4 - son is over 24 (actually 55)

I say no - any comments

thanks in advance

Actually, this used to be ok. It was changed a while back to where the child must be under age 18 now. I did one for years with more or less the same situation.

[Koss]

Under 18??

Actually, this used to be ok. It was changed a while back to where the child must be under age 18 now. I did one for years with more or less the same situation.

According to Table 2-1 on page 24 of Pub. 17, you can use HOH if you have a qualifying relative who lived with you for more than half the year, and meets the relationship test. It says nothing about the age of the qualifying relative.

BMK

[Koss]

Head of Household

When I read the original post, I assumed that the question was whether the mother could use HOH status, since she "provides a home" for her son.

But as I read it now, it's not entirely clear. I don't think the son qualifies as HOH either, but that is in fact a different question.

If the mother "provides a home," and her son lives with her, that implies that the son is not paying more than half the cost of keeping up the home. That clearly disqualifies him from HOH status.

Whether the son could claim his mother as a dependent is yet another question, and it has nothing to do with HOH status.

BMK

[New York Enrolled Agent]

According to Table 2-1 on page 24 of Pub. 17, you can use HOH if you have a qualifying relative who lived with you for more than half the year, and meets the relationship test. It says nothing about the age of the qualifying relative.

The son is 55 years old as per the original post with gross income of $35,000. Not a qualifying relative as per §152(d)(1)(B) - game over.

Burke is correct - it used to be.

[Koss]

Age limitation?

The son is 55 years old as per the original post with gross income of $35,000. Not a qualifying relative as per §152(d)(1)(B) - game over.

Burke is correct - it used to be.

We are saying the same thing. In my earlier post, from 12:29 PM today, I said that her son is not a qualifying person for purposes of HOH.

In my post from 4:20 PM today, I was challenging Burke's claim that "it was changed a while back to where the child must be under 18 now."

On the facts presented in the original post, the son is not a qualifying person for HOH. And Burke is correct that the rules for HOH changed a few years ago. But I don't see anything that says that a qualifying person for HOH must be under age 18.

BMK

[Burke]

Alright, I will qualify my response. In the "olden" days, there were no such things as qualifying child and qualifying relative. If your child lived with you in a house for which you paid more than 1/2 of the upkeep, you could claim HOH. You did not have to claim the child as a dependent. There was no gross income/support test. There are people who think they can STILL do this.

Nowadays the child must be under 18 (or under 24 and a full time student) and not provide more than half of his own support to meet the qualifying child test, etc, etc. If they qualify, a single parent can claim HOH. And, for purposes of the HOH filing status, a qualifying relative must be a relative whom the TP can claim as a dependent. (Not necessarily so for just a dependent exemption.) It gives me a headache just thinking about it. And I broke my rule about shying away from such posts. Serves me right.

[TAXNJ]

Thanks to all

Same basic facts as originally stated. As many of you commented it is a no as HOH.
The deciding factor - income was too high.