Qualifying Person

Qualifying Person

A person whom the head of household may claim as a dependent when filing his/her taxes. Examples of qualified persons may include spouses, children and elderly relatives for whom one financially provides.
References in periodicals archive ?
If the married child is claimed as an exemption on the parent's return, then the child will be a qualifying person for HOH purposes as a result.
As a result, the married child fails this QC test and is not a qualifying person for HOH purposes.
A qualifying person who is the taxpayer's parent does not have to live with the taxpayer, but the taxpayer must be able to claim the parent as an exemption and must pay more than one-half of the cost to maintain the parent's main home for the entire taxable year.
If the taxpayer cannot claim the parent as an exemption, the parent is not a qualifying person for HOH purposes.
An unrelated individual or a distant relative, such as a cousin, who lives with a taxpayer for the entire year, may qualify for an exemption if all QR tests are satisfied; however, she would not be a qualifying person for HOH purposes.
If a taxpayer's girlfriend satisfies all four QR tests, the taxpayer may claim an exemption for her; however, she is not a qualifying person for HOH purposes.

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