Received a call from my client and wanting to deduct for her daughter's boyfriend. It seems that the adult daughter moved back home and also brought her boyfriend. They do not work. I would believe that the daughter could be deducted but not the boyfriend. She wants to claim HOH also. Any help here?
Boyfriend/Exemption?
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Walk down the tests for each person. Did boyfriend live w/ client all 12 months? Daughter > 6 months? If neither worked then income is < $3400? -
Qualifying Relative
Check out TTB page 3-15 or Pub 17 chapter 3 to see if he is a qualifying relative. If daughter had no income and lived there more than half the year, she should be a dependent of mom. Mom may qualify as HOH - see TTB page 3-14 and chart on 3-18 for HOH rules.Comment
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