Question
Head of Household and Early Distribution
I have assisted preparing returns for 3 years and now starting with my own clients this year. I have a person that takes care of his partner. His partner did not receive any income in 2024. My client paid all expenses for the year so I believe he qualifies for HOH. My question is do I put his partners info under dependent on 1040. First HOH in 3 years.
Also, my client is over 55, but under 59.5 and took and 1099-r early distribution. Box 7 has code 2. He would like to use rule 55 which I read up on this morning. Would I list Rule 55 as a statement or is there a specific area in proconnect that I need to list this under?
Thank you for any assistance you can provide.
