Head of Household filing status

[Ver]

My client is single and provides more than half of the support for her brother who arrived October 1, 2023.  Can she file H of H and claim the brother as a qualifying relative?

[ydaleu]

To claim a qualifying relative, the brothers have to live with the taxpayer for all

year as a member of the taxpayer's household. The taxpayer does not qualify for HOH

[Terry53029 · Accepted solution]

Actually a qualifying relative only has to live with TP over 6 months. Here is a link for all the IRS rules. https://www.irs.gov/pub/irs-pdf/p501.pdf.