HOH filing status and dependent support calcs

[jklcpa]

I feel like I'm missing something and need to run this by those of you that work with this status more frequently than I do, which is hardly ever. I also have a question about dependent support calculations.

Facts:

• Couple's divorce was final during 2016 and the wife is my client.
• Husband lived in the home through almost end of July 2016, so 7 full months of the year.
• Two adult sons also lived in the home all 12 months of the year.  One of them was unemployed with W-2 income of only $2963 and could possibly be a qualifying relative. He's over 24 yrs old.  He had no assets beginning or ending of year, and had no other sources of income.

HOH question -  Since my client was actually divorced by the end of the year, does the fact that the husband lived in the home for 7 months knock her out of using HOH status if she meets all other tests, or doesn't that matter? Is that test only for those that are separated and trying to fall into that "considered unmarried" category?

Support test question (sorry it's long) -

To arrive at unemployed son's share of the total household expenses on line 13 of the worksheet: Since the # of people changed during the year, I split the expenses into the two periods (Jan-July and Aug-Dec) and divided by the number of people in each time period to get to this son's share of expenses and then added the results together.  I'm good with the calculations down through determining that this son did not provide more than 1/2 of his own support.

What I'm not clear on is how to calculate the bottom section to determine if the mom provided more than 50% of the support. To arrive at the figure for line 25, if mom had been the only one paying expenses for the household, I would be subtracting the son's contribution toward his support from his total support amount on line 19, but if the now-ex-husband shared equally in the household expenses for the period of Jan-July, how do I work that into these figures?

What I initially did was use the amount of this son's share of the household expenses for the Jan-July period and divided it in half for line 23, saying that the dad shared equally in those expenses of the household during that time, and that was his contribution toward the son's support, but I don't know if this would be the proper way to do this.  What do you think?

[Lion EA]

HOH:  Living with spouse during second half of the year comes into play only if married.  So, if divorced with a qualifying child, then HOH.

Support test:  How much did she pay toward son's support, how much did dad pay, how much did son pay, how much did anyone else pay?  If she paid more than half that total, then she passes the support test.  (I realize the real question is how much did dad pay, but you have to do the best you can with what you have.  Or, have your client put down the numbers for you and you look them over for reasonableness.  I don't create the numbers when it's not clear cut; I have the client put them down on paper and sign.  I just provide the definitions.)

But, yeah, I don't have these close calls very often and have to drag out the flow chart and go through the questions with the actual client facts and the lists.  

[Pacun]

If the child didn't provide more than 50% of his own support... support has nothing to do with head of house.... let me say it again... support doesn't have to anything to do with HH.

If the mother kept up a home which was the main home for her child for more than 6 months, she will qualify for HH. If not, she is single with one dependent.

[jklcpa]

1 hour ago, Pacun said:

If the child didn't provide more than 50% of his own support... support has nothing to do with head of house.... let me say it again... support doesn't have to anything to do with HH.

If the mother kept up a home which was the main home for her child for more than 6 months, she will qualify for HH. If not, she is single with one dependent.

It was 2 questions combined into one. 

However, I'll disagree with you on your second point. This woman will not be able to file as HOH if the unemployed son is not a qualifying relative, and to be a QR on her return, the support calculations are necessary. He is 28 yrs old so he fails to be a qualifying child.  To use HOH, the home must be the main home for a qualifying individual, either a qualifying child or qualifying relative, and that QR must also be her dependent.

[Pacun]

The child will be her dependent EVEN if she paid 0 for his support.

 

[Lion EA]

Only if QC, not if QR and she pays 0.

And, HOH still requires over 50% of costs of keeping up the HOUSE, so has its own support of house test as well as qualifying dependent test.

[Pacun]

How old is the child? Maybe I didn't read correctly.

 

[Lion EA]

Over 24 years old in the OP.

[Pacun]

OK. Yes, you are Judy are correct. It seems the lady will have a hard time proving she is HH.

[jklcpa]

3 hours ago, Pacun said:

The child will be her dependent EVEN if she paid 0 for his support.

 

 

Son is 28 years old....