Can a single taxpayer claim a parent as an depedent? Taxpayer does not qualify for Head of Household.

[b1tax1lady]

This is a new client  to my firm.  On his 2018 Tax Return  (prepared by a different firm) he claimed HOH  and took his mother as a dependent using a different address . (I suspect it is his mother's address) 

I am not sure how to file his 2019 tax return since the address information on his  license  was the same address of his sister (who is Head of Household).  

The taxpayer is not a dependent but  does not qualify for  2019 head of household. 

 I am very hesitate about preparing this return.  Help or suggesstions?

Can I file him as "Single" and can he claim his mother as a dependent ?

[Just-Lisa-Now-]

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@b1tax1lady wrote:

This is a new client  to my firm.  On his 2018 Tax Return  (prepared by a different firm) he claimed HOH  and took his mother as a dependent using a different address . (I suspect it is his mother's address) 

I am not sure how to file his 2019 tax return since the address information on his  license  was the same address of his sister (who is Head of Household).  

The taxpayer is not a dependent but  does not qualify for  2019 head of household. 

 I am very hesitate about preparing this return.  Help or suggesstions?

Can I file him as "Single" and can he claim his mother as a dependent ?

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The address on the tax return is where you want your IRS mail to go to, it doesn't necessarily need to match what's on a driver's license or where you physically live.

Someone can be Single and claim a parent as a dependent...whether mom qualifies as your clients dependent, nobody here can tell you that.

[qbteachmt]

You already asked this, yesterday. Here:

https://proconnect.intuit.com/community/proconnect-tax-online-discussions/discussion/can-a-single-ta...

No need to keep starting over. Please keep this to One Topic. Thanks.

[George4Tacks]

This is not something you should be hesitant about. The rules are very clear. Start by reading all the help given in the other thread. Also consider using other IRS resources: https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent and https://www.irs.gov/help/ita/what-is-my-filing-status

Try to earn your fee on what is pretty basic, but not necessarily very obvious filing questions. This is what VITA does for free all the time. https://apps.irs.gov/app/vita/content/globalmedia/filing_status_decision_tree_interview_tips_4012.pd... and https://apps.irs.gov/app/vita/content/globalmedia/dependency_exemptions_4012.pdf

[abctax55]

I'd love to see the Form 8867 included with this return.