Dependency Exemption

[JoshinNC]

I just want to make sure I have this one right:

Boyfriend of woman with child allows woman and child to live in house, pays all household costs and woman (child's mother) does not have any earned income. Father of child (not the boyfriend) provides no support during year and child does not live 1 day with father. In this case the woman is the boyfriend's dependent and he can claim HOH based upon this fact. However, the child is not his dependent because the child is the QC of the mother, independent of whether she had earned income or not (she should have worked a couple weeks flipping burgers to get a fat refund).

If I am missing something on this one, please let me know.

[jainen]

his girlfriend

>>the woman is the boyfriend's dependent and he can claim HOH based upon this<<

Unless his girlfriend also happens to be his sister, she won't qualify him for Head of Household.

[JoshinNC]

Why not?

I'm going through all of the questions on TTB pg 3-14 and don't see one that disqualifies him for HOH bases upon the girlfriend. Unless, this is because she is his dependent only because she lived with him for all of 2006 (second exception under 2a).

[Brad Imsdahl]

Unless, this is because she is his dependent only because she lived with him for all of 2006 (second exception under 2a).

Bingo

The flow chart on page 3-18 makes that point a little clearer.

[JoshinNC]

Ohhhhh!

Thanks Brad, I didn't see that chart originally.