I have assisted preparing returns for 3 years and now starting with my own clients this year.  I have a person that takes care of his partner.  His partner did not receive any income in 2024.  My client paid all expenses for the year so I believe he qualifies for HOH.  My question is do I put his partners info under  dependent on 1040.  First HOH in 3 years.  

Also, my client is over 55, but under 59.5 and took and 1099-r early distribution. Box 7 has code 2.  He would like to use rule 55 which I read up on this morning.  Would I list Rule 55 as a statement or is there a specific area in proconnect that I need to list this under?

Thank you for any assistance you can provide.