Qualifying Person for HOH

Today TaxMama hears from Orla in Colorado. “I have a friend who has provided full support for his girl friend who is unemployed, and her daughter who is 18 and in high school. They both have lived with him for the full year. He should be able to file head of household but can he claim them as dependents?”

TaxMama answers a question on Tax

Dear Orla,

Actually, you have it a bit backwards.

He can claim them as dependents. But he cannot use head of household status.

They don’t qualify as either family or qualified relatives for HOH. Sorry.

BUT, since they are dependents, he can use medical deductions, education expenses, etc.

[See working links in the Resource Box below]

HOH rules
https://www.irs.gov/publications/p17/ch02.html

Qualifying Person
https://www.irs.gov/publications/p17/ch02.html

And remember, you can find answers to all kinds of questions about being head of household and other tax issues, free. Where? Where else? At TaxMama.com.

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