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Head of household filing status

Ember123
Level 4

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 ?

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Just-Lisa-Now-
Level 15
Level 15
Correct QC does not use the income test.

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪

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6 Comments 6
Just-Lisa-Now-
Level 15
Level 15
The QR needs to be a dependent, so yes, the gross income test will apply.

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
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Ember123
Level 4

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.

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Accountant-Man
Level 12

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.
Ember123
Level 4

Thanks Man

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Just-Lisa-Now-
Level 15
Level 15
Correct QC does not use the income test.

♪♫•*¨*•.¸¸♥Lisa♥¸¸.•*¨*•♫♪
Ember123
Level 4

No we are cookin. Thank you 

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