HOH and Dependent

[KC-CPA]

Mother has two daughters which are 22, not full time students (although one went to a 8 week travel airline school). They lived with her and both made $8K, Mom made $60k, the daughters do not pay any of the Household expenses.

Does the 8K of income disqualify them as qualifying person (relative) for Head of Household and dependent. I did not think it did but looked at a graph and it stated less than $4050 of income.

How much income is too much to be a dependent or qualifying person for HOH?

I believe these are two separate issues. Mom can be HOH and include two daughters but can not claim them as a dependent unless they are full time students because they are over the $4,050 amount.

[Lion]

Were the charts you consulted on TTB 3-11 and 3-13? If so, you have your answers.

And, yes, the qualifications to claim a dependent are different that the qualifications to claim HOH. However, as you can see in the charts, HOH does require a qualifying child or qualifying relative as one of the requirements. You are trying to apply the tests backwards. First see if mother can take her daughters as dependents. You already determined the "less than $4,050" amount, so I don't see what questions you have left.

[KC-CPA]

Thanks for you reply

Yes those were referred to as well as publication 17 table 2-1 on page 24. For HOH the daughters fit the qualifying person but would not be a dependent for the exemption.

There are instances where you could have a qualifying person for HOH but they are not a qualifying child, qualifying relative (close but do not meet income test) so they are a qualifying person for HOH but cannot be a dependent.

[Lion]

No. Read 3-11. Qualifying Child or Qualifying Relative for HOH would also be her Dependent. (Ignoring giving dependency away via 8332, because daughters are over the age of majority so 8332 does not apply.) Pub 17 says nothing to dispute that. Even Table 2-1 says a person who cannot be your dependent does NOT qualify you for HOH. Where do you find that a child who cannot be your QR due to the income test could still qualify you for HOH?

[nwtaxlady]

Can't be HOH!

Mom can't be HOH because they were not full-time students. And also because she can't claim them as dependents.
Read TTB 3-11 left column under Head of Household. Those 2 are not a qualifying child...and are not a qualifying relative for head of household purposes. She gets neither of them dependency or head of household. At least that is how I read it. Hope this helps.

[KC-CPA]

I was using the first line of table 2-1 of pub 17 but no that I re-read all of that, I agree with you as to they have to be a qualifying child or relative first but there may be an exception for children of divorce or separated parents if they meet age requirements.

Thanks for reinforcing that my original conclusion was not correct but I kept reading the info like it was...