Head of Household

[spanel]

Taxpayer made 80XXX
Son 24 made $4850

Correct me if I'm wrong....

Taxpayer cannot claim son (made over $4150)
Taxpayer has to file single as no longer has a qualifying person for HOH

Thanks!!

Chris

[Burke]

In days of yore, you could claim HOH and not claim as a dependent if other criteria were met. Now, you have to claim as dependent.

[Twin Turbo Z]

She can file HOH. Son does not have to be dependent to claim HOH.

[Dude]

Single, son not a QC or QR

[kathyc2]

Want to tell Dad that son's last 700 income cost him about 2,700 in additional FIT? Assuming he is taking standard deduction.

[spanel]

Want to tell Dad that son's last 700 income cost him about 2,700 in additional FIT? Assuming he is taking standard deduction.

Thats exactly the conversation!!

Chris

[spanel]

She can file HOH. Son does not have to be dependent to claim HOH.

Don't think so Twin Turbo. Son has to be either a QC or QR or lives with but cant claim due to a divorce situation.

Please prove me wrong!!

Chris

[Dude]

Maybe son can open a traditional IRA. Gross income is defined as taxable income https://www.irs.gov/pub/irs-pdf/p501.pdf

[Twin Turbo Z]

Don't think so Twin Turbo. Son has to be either a QC or QR or lives with but cant claim due to a divorce situation.

Please prove me wrong!!

Chris

Oops. Totally brain farted on the son being 24. My bad.

[New York Enrolled Agent]

Maybe son can open a traditional IRA. Gross income is defined as taxable income https://www.irs.gov/pub/irs-pdf/p501.pdf

Can you please say where that is stated? Gross income is defined in IRC §61. A deductible IRA will reduce gross income to determine AGI but not for purposes of §152(d).

[Dude]

Can you please say where that is stated? Gross income is defined in IRC §61. A deductible IRA will reduce gross income to determine AGI but not for purposes of §152(d).

The link I provided page 18 under gross income defined. Note I prefaced my comment with "maybe" so my comment open to critique