HOH - Parent -> Adult Children

[ILLMAS]

According to the TP and adult child (early 30s), TP provided more then 50% of support, lived at home with parent full year, parent paid all utilities, property taxes even cell phone bill for adult children with a 100K salary.  Adult child was working full-time for about 3-4 months and quit their job with earnings under 10K for the year, would the parent qualify for HOH?  I looked up the IRS rules and I see why not, but with all the due diligence penalties, I rather get someone else's thought that has gone through this before.

Thanks 

[Possi]

You have to use the rules for Qualifying Relative, not Qualifying Child...and the "child" ... now "relative," made too much money. So, the taxpayer does not have a qualifying dependent for HOH filing status. 

[ILLMAS]

5 minutes ago, Possi said:

You have to use the rules for Qualifying Relative, not Qualifying Child...and the "child" ... now "relative," made too much money. So, the taxpayer does not have a qualifying dependent for HOH filing status. 

Thanks, the child is a son

• The child must be your biological child, stepchild, foster child, sibling, step sibling, half sibling, or a descendant (child, grandchild, great grandchild, etc.) of one of these relatives.  Son
• The child must have lived within your home for more than six months during the tax year.  Full Year
• The child needs to be younger than you.  Yes
• As of the end of the tax year, the child must be under 19 if he is not a student, or under 24 if he is a full-time college student.  No
• The child must not have paid for more than half of his living expenses during the tax year.  Parent paid everything, son pocket his personal money

 

[Possi]

As of the end of the tax year, the child must be under 19 if he is not a student, or under 24 if he is a full-time college student.  No

 

boom

[ILLMAS]

Got it, I was focusing on the relationship, and support test.

Thanks

[Lee B]

Here is a link for the IRS Interactive Assistant  for determining Filing Status :  https://www.irs.gov/help/ita/what-is-my-filing-status

I stumbled across these Assistants recently, they are really easy to use and get right to the point. 

[TAXMAN]

You know what would be great idea. If IRS took all their Interactive pages and put them in one toolbox on line somewhere. 

[Lee B]

Ask and you shall receive .

Here is the link for the IRS page listing all of their Interactive assistants : https://www.irs.gov/help/ita

Judy, perhaps you could pin this link at the beginning ?