Qualifying Person
The following table determines who is a qualifying person for Head of Household filing status:
| If the person is a... | AND... | THEN that person is... |
|---|---|---|
| Qualifying child | is single | a qualifying person, whether or not one can claim an exemption for that person. |
| is married and the taxpayer can claim an exemption for that person | a qualifying person. | |
| is married and the taxpayer cannot claim an exemption for that person | not a qualifying person. | |
| Qualifying relative who is a father or mother | the taxpayer can claim an exemption for that person | a qualifying person. |
| the taxpayer cannot claim an exemption for that person | not a qualifying person. | |
| Qualifying relative other than a father or mother | that person lived with the taxpayer for more than half the year and is related in one of the ways listed below, and the taxpayer can claim an exemption for that person | a qualifying person. |
| did not live with taxpayer for more than half the year | not a qualifying person. | |
| is not related in one of the ways listed below and is a qualifying relative only because he or she lived with the taxpayer for the whole year as a member of the household | not a qualifying person. | |
| the taxpayer cannot claim an exemption for that person | not a qualifying person. |
Read more about this topic: Head Of Household
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