Discussion:Head of household
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| + | Why would she not be able to take the exemption? The child lives in her home. Or do they have an agreement that the father will claim the child? | ||
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Revision as of 14:46, 11 March 2008
Discussion Forum Index --> Tax Questions --> Head of household
| 30 January 2006 | |
| i have a new client this year. she is unmarried. her unmarried son, who is age 27 and earns around 20,000/yr, lives with her. he is not handicapped or anything of this nature. she feels that she can file as head of household. i say no because her son does not meet the "qualifying" child/relative test because of his age and his earnings. he is NOT a fulltime student. any suggestions on this?
thanks | |
| 30 January 2006 | |
| I would agree. She has no qualified child or relative so she can not file Head of Household.
Dusty | |
| 30 January 2006 | |
| You are correct. He would be able to meet the qualifying relative test, but for his earnings. | |
| 30 January 2006 | |
| Cannot claim HOH. The son is too old to be a qualifying child and earns to much to be a qualifying relative. Where do you see in Pub 17, page 22 that she can? | |
| 30 January 2006 | |
| I TEND TO AGREE WITH SKHYATT; THE SON IS OVER 19 AND 24, AND IS NOT A FULLTIME STUDENT. I DON'T BELIEVE HE MEETS THIS AGE TEST TO BE A QUALIFYING CHILD (PAGE 26 OF THIS PUB). | |
| 30 January 2006 | |
| I agree with Solomon. H of H without no dependents as soon as She provided more than a half of household cost. At least, it was like that until 2 005.
I will again Pub 17. Orlando | |
DR BRISKET (talk|edits) said: | 30 January 2006 |
| To qualify as head of household, all three of the following requirements must be met:
Taxpayer must be unmarried on the last day of the year. Taxpayer paid more than half the cost of keeping up a home for the year. The "qualifying person" must have lived with the taxpayer more than half the year.
Applying the above rules, assume the actual household expenses were $12,000. The mother would only need to show that she paid more than $6,000 of the household expenses herself. It wouldn't matter if the son earned $$20,000 or $200,000. Now, it should be clarified that the mother would NOT be able to claim her son as a dependent. Thus, she would file as unmarried head of household with zero dependents. Her son's name would only need to be entered on the return as the qualifying person. | |
| 30 January 2006 | |
| No HOH possible in 2005; however, HOH would be possible for 2004.
An HOH qualifier must either be a qualifying child as defined in Sec. 152(c) or any other person who is a dependent of the taxpayer (other than an individual who qualifies under the member of the household test). The son is not a qualifying child, and he is not a dependent; consequently, HOH is not allowed. See Sec. 2(b)(1)(A). | |
DR BRISKET (talk|edits) said: | 30 January 2006 |
| Riley,
Thanks for clarification. I had my head in the sand on that one--my mind was still on 2004 rules. Maybe this is because I just finished working up a 2004 return for a client!! Anyway--I goofed. Thanks again! | |
| 30 January 2006 | |
| Riley2: So a person who is a "qualifying relative" would not be a qualifying person for HOH? (member of the household test) | |
| 30 January 2006 | |
| Does anyone else agree with me that it doesn't seem like they really made things more simple with the new rules? | |
| 30 January 2006 | |
| The statute doesn’t really say that qualifying relatives cannot be head of household qualifiers. Instead, the statute provides that a qualifying relative who who qualifies as such solely as a result of being a member of the household for the entire year cannot be a head of household qualifier. Simply put, the head of household qualifier must be related under one of the 7 relationship tests as defined in Sec. 152(d)(2)(A) through 152(d)(2)(G).
In addition, any dependent who is claimed under a multiple support agreement on Form 2120 may not be a head of household qualifier. | |
| 30 January 2006 | |
| I see. In this case though, wouldn't the son be disqualified as a "qualifying relative" anyway, due to having too much income? | |
| 31 January 2006 | |
| That is correct. He is too old to be a qualifiying child unless he is disabled, and his gross income is too high to be a qualifying relative. | |
| 31 January 2006 | |
| SORRY I COME WITH THE WRONG ANSWER
NOW: I AGREE WITH RILEY2 , DUSTY, AND OTHER THAT ANSWER "NO" TO THE H OF HOUSEHOLD STATUS. CHART IN PUB 17- PAGE 22- GIVE ME THE WRONG IDEA. I THINK WE HAVE TO READ BOTH PAGES, 22 AND 25 TO GET THE CORRECT ANSWER. ORLANDO | |
| 28 November 2007 | |
| Qualifying child Must be under the age of 24 at the end of 2006 and a full-time student, or permanently and totally disabled at any time during the year, regardless of age.So she is not qualify for HOH. | |
| 11 March 2008 | |
| BEFORE I GIVE THE WRONG ANSWER, please hear me out.....New Client....legally separated...wife has child, 12, in her home....Husband lives elsewhere....wants to claim child ..... I say:
1.) she can file as HOH, but she cannot claim exemption. 2.) husband can claim Single, and take exemption for child......
DJ | |
| 11 March 2008 | |
| RS:
Why would she not be able to take the exemption? The child lives in her home. Or do they have an agreement that the father will claim the child? Dusty | |
