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Level 5
February 26, 2021
Solved

Non dependent qualify parent for Head of Household?

  • February 26, 2021
  • 4 replies
  • 18 views

My mind isn't functioning.  Non dependent (earnings too high)  graduated High School and enrolled in college.  Lives at home with mother. Mother pays all household expenses.  So this "child"  qualifies the mother for Head of household.  Right?

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Best answer by TaxGuyBill

First, let's take a step back.

If the child was a full time student for at least parts of 5 months, the child's "earnings" don't matter.  The child would be a dependent unless the child PAID for over 1/2 of their own support.

So with that in mind, does the child qualify as a dependent?

4 replies

February 26, 2021

First, let's take a step back.

If the child was a full time student for at least parts of 5 months, the child's "earnings" don't matter.  The child would be a dependent unless the child PAID for over 1/2 of their own support.

So with that in mind, does the child qualify as a dependent?

Level 5
February 26, 2021

Well yes, yes she does.  I guess what had me bumfuzzled is that the parents income is about 1/3 of the child. The childs job paid bonus and covid pay for a lot of her hours.   And yes the phrase "income dosen't matter"  kept going around but wouldn't land any where. 

 

BobKamman
Level 15
February 26, 2021

Income doesn't matter, but who pays more than half the household expenses matters, and that's not the same as support.  

qbteachmt
Level 15
February 26, 2021

The IRS interactive wizards include determining dependency and determining filing status. You might want to bookmark the links and read the IRS guidance.

Interactive wizards portal for determining dependency:

https://www.irs.gov/help/ita


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