Welcome back! Ask questions, get answers, and join our large community of tax professionals.
cancel
Showing results for 
Search instead for 
Did you mean: 

Head of household filing status

Level 3

Regarding who qualifies a person for head of houshold filing status, the gross income test applies to a qualifying relative , but not a qualifying child, correct ?

Labels (1)
0 Cheers
1 Solution

Accepted Solutions
Level 15
Level 15
Correct QC does not use the income test.

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪

View solution in original post

6 Replies 6
Level 15
Level 15
The QR needs to be a dependent, so yes, the gross income test will apply.

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
0 Cheers
Level 3

No, I am saying the person is a qualifying "child" of the Taxpayer, not a "qualifying relative" The child is 16. It seems to me the convoluted rules here don't impose the income test on a qualifying child, as they do for a qualifying relative, correct ? Thank you.

0 Cheers
Level 11

If a child is under 18, or under 23 in a year in which they were a full time student in a qualifying institution for at least 5 months, then the income test doesn't apply.

** I'm still a champion... of the world! Even without The Lounge.
Level 3

Thanks Man

0 Cheers
Level 15
Level 15
Correct QC does not use the income test.

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪

View solution in original post

Level 3

No we are cookin. Thank you 

0 Cheers