Can my client file head of household if his adult son who usually lives with him is now in a medically necessary rehab facility and my client paid all medical expenses?

[BobKamman · Accepted solution]

A person is considered to have lived with you during periods of time when one of you, or both, are temporarily absent due to special circumstances such as:

• Illness,
• Education,
• Business,
• Vacation, or
• Military service.

It must be reasonable to assume that the absent person will return to the home after the temporary absence.

This information is found in the Filing Status chapter of Publication 17, Your Federal Income Tax.

[chiodoinc]

Thank you so much.  I appreciate your feedback.  Take care and stay healthy.