Head of Household - Qualifying Person is child but not dependent

[TLFORD]

On the tab info wks; part II, Head of Household there is a section that has, "If qualifying person is child but not dependent."  It allows you to put in the name and social security number.  I have a customer who has a 22 yr old child that makes $18K.  He lives with her and she states she provides more than half of his expenses.  She makes $66K.  Does he qualify to go up top in Part II?  We won't put him in Part III because he's not a student.

[TaxGuyBill]

Why do you think the child is a Qualifying Person?

https://www.irs.gov/publications/p501#en_US_2022_publink1000220801

[Just-Lisa-Now-]

A 22 year old non-student making over $4400 does not qualify the taxpayer for HOH.   

[Bsch4477]

I think you are confusing your situation with the instance of a custodial parent who allows the non-custodial parent to claim a qualifying child’s dependency but retains the right to file as Head of Household. 

[TLFORD]

Thank you.  There was a discussion in our office about this and I was trying validate what I was saying.