That's what I mean by a muddy situation. HRB published their Uniform Definition of a Child symposium and had this to say:
"If an individual meets the member of household test for a qualifying relative because he or she lived in the household all year, that individual does not qualify the taxpayer for head of household filing status. Importance is placed on a family member. An individual who is not family but meets the 5 tests above is still a qualifying relative for dependency and child care credit."
Pub. 501, page 8 is also relevant. ( I think)
Head of household status is going to be a lot different for a lot of taxpayers this season.
"If an individual meets the member of household test for a qualifying relative because he or she lived in the household all year, that individual does not qualify the taxpayer for head of household filing status. Importance is placed on a family member. An individual who is not family but meets the 5 tests above is still a qualifying relative for dependency and child care credit."
Pub. 501, page 8 is also relevant. ( I think)
Head of household status is going to be a lot different for a lot of taxpayers this season.
Comment