Head of household filing status

[Ember123]

Regarding who qualifies a person for head of houshold filing status, the gross income test applies to a qualifying relative , but not a qualifying child, correct ?

[Just-Lisa-Now-]

The QR needs to be a dependent, so yes, the gross income test will apply.

[Ember123]

No, I am saying the person is a qualifying "child" of the Taxpayer, not a "qualifying relative" The child is 16. It seems to me the convoluted rules here don't impose the income test on a qualifying child, as they do for a qualifying relative, correct ? Thank you.

[Accountant-Man]

If a child is under 18, or under 23 in a year in which they were a full time student in a qualifying institution for at least 5 months, then the income test doesn't apply.

[Just-Lisa-Now- · Accepted solution]

Correct QC does not use the income test.

[Ember123]

No we are cookin. Thank you 

[Ember123]

Thanks Man