Head of Household Question

[jmallard]

Confused as to whether or not my client can qualify as Head of Household. Client is Single.

He has a lady living with him for several years. She lived with him all year and had no income whatsoever and he supports her 100%.

I believe she qualified as his dependent - am I correct?

HOH Line 4 instructions state:

Test 2. 1. Any person whom you can claim as a dependent. But do not include:

b. Any person who is your dependent only because he or she lived with you for all

of 2007, or . . .

So, does this mean he cannot claim Head of Household?

Thanks.

Jerry

[Jack from Ohio]

Jerry, you are correct in your assessment.

[jmallard]

Jerry, you are correct in your assessment.

Thanks Jack.

That would have been a big mistake if I filed him as Head of Household.

Sometimes the "if" "and" "or" statements in the tax instructions get me so confused I don't know what the h_ll to do.

Jerry