HitEmTrue
Level 1
11-10-2021
05:35 PM
- Mark as New
- Bookmark
- Subscribe
- Permalink
- Report Inappropriate Content
Someone could be a qualifying child, EXCEPT for the citizenship test, and still be a qualifying person for HOH purposes. Unless he is disabled, I don't see how he could fall into this category.
That leaves the possibility of being a qualifying relative. Taxpayer must be able to claim a qualifying relative as a dependent for that person to be a qualifying person for HOH purposes.
See Tables 4 and 5 of Pub 501.