HitEmTrue
Level 1

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.

 

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