Qualifying Person

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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.
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References in periodicals archive ?
There are three categories of qualifying persons for HOH purposes: a qualifying child, a qualifying relative who is the taxpayer's parent, and a qualifying relative other than the taxpayer's parent.
The following is a brief review of the HOH filing status, focusing on the definition of qualifying person, which allows a person who might otherwise have to file as a single taxpayer to file using HOH status.
* maintains a household as her home that constitutes, for more than one-half of the taxable year, the principal place of abode of a qualifying person (temporary absences, such as for school or vacation, are not considered in determining die half-year requirement if the person absent is expected to return);
A QC who is single and satisfies all of the above tests is considered a qualifying person, regardless of whether the taxpayer can claim her as an exemption.
22, table 2-1) states that a qualifying child is a qualifying person for HOH filing status even if she is not claimed as an exemption.
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.
Lockhart said the community block grant dollars can also only go to qualifying persons one time during the grant period, which is March 2010 through January 2011 or until the dollars run out.

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