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Level 2
February 15, 2023
Question

Head of Household - Qualifying Person is child but not dependent

  • February 15, 2023
  • 3 replies
  • 18 views

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.

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3 replies

Level 15
February 15, 2023

Why do you think the child is a Qualifying Person?

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

 

TLFORDAuthor
Level 2
February 16, 2023

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

Just-Lisa-Now-
Intuit Community Champion
February 15, 2023

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

 

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
Intuit Community Champion
February 15, 2023

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.