Head of Household

[Questionguy101]

Can the taxpayer file as a head of Household based on these facts?

(1) He is the custodial parent of his son who lives with you for the entire year of 2007. (He divorced his former wife when the son was 13 abd he was the custodial parent. But the son is now 27 years old, is the taxpayer still considered a custodial parent?

(2) As mentioned above, the son is 27 years old in 2007.

(3) The son provided more than half of the support for himself in 2007.

(4) Taxpayer cannot claim an exemption for the son.

(5) Taxpayer paid more than half of the cost of keeping up the home in 2007.

Is the taxpayer qualified to file as a Head of Household?

[JG EA]

Can the taxpayer file as a head of Household based on these facts?

(1) He is the custodial parent of his son who lives with you for the entire year of 2007. (He divorced his former wife when the son was 13 abd he was the custodial parent. But the son is now 27 years old, is the taxpayer still considered a custodial parent?

(2) As mentioned above, the son is 27 years old in 2007.

(3) The son provided more than half of the support for himself in 2007.

(4) Taxpayer cannot claim an exemption for the son.

(5) Taxpayer paid more than half of the cost of keeping up the home in 2007.

Is the taxpayer qualified to file as a Head of Household?

Do you have TTB? See page 3-14.
1. No, the son is too old to be in custody.
2. -4. Son not a dependent so parent can't be HOH
5. That is nice. So, many are not paying the costs on their homes nowadays.

And don't forget that the whole trick to counting a dependent of someone who is not a qualifying child (beside support) is the $3400 limit of income. It is really hard to claim an older than 18 (or student 23) year old as a dependent.