Qualifying Person Rules for Head of Household
Deep dive into IRS requirements: Who qualifies you for HOH status?
What is a "Qualifying Person"?
To file as Head of Household, you need a qualifying person - someone who meets specific relationship, residency, and support tests. This is MORE restrictive than the dependent rules for other tax benefits.
Key Difference:
Not every dependent is a qualifying person for HOH. For example, your qualifying relative uncle can be your dependent, but won't qualify you for HOH unless he's your parent.
The Three Core Tests
1. Relationship Test
Person must be related to you in specific way (see detailed list below)
2. Residency Test
Usually must live with you more than half the year (exceptions for parents)
3. Support Test
You must provide over 50% of their financial support for the year
Who Can Be Your Qualifying Person
✓ QUALIFYING CHILD
Relationship Options:
- • Your son, daughter, stepchild, or foster child
- • Your brother, sister, half-brother, half-sister
- • Your grandchild, niece, nephew
- • Any descendant of the above (great-grandchild, etc.)
Age Test (Must meet ONE):
- • Under age 19 at end of year, OR
- • Under age 24 AND full-time student for 5+ months, OR
- • Any age if permanently and totally disabled
- • PLUS: Must be younger than you (or spouse if filing jointly)
Residency Requirement:
Must live with you more than half the year (>183 days). Temporary absences OK (school, vacation, medical treatment, military service, detention facility).
Support Requirement:
Child must NOT have provided more than half their own support. (This is opposite of the "you provide 50%" rule for other dependents.)
✓ QUALIFYING PARENT
Special Rules for Parents:
Your mother or father can be your qualifying person even if they DON'T live with you, as long as you can claim them as a dependent.
Requirements:
- • You pay more than half the cost of maintaining their home (even if separate household)
- • Their gross income under $5,050 (2025)
- • You provide over 50% of their total support
- • They are your parent (or stepparent) - in-laws don't count unless spouse died
Example Scenario:
You pay rent for apartment where your mother lives, plus give her money for food, utilities. She has $4,000 Social Security income. You can file HOH even though she doesn't live with you.
✓ QUALIFYING RELATIVE (Limited Situations)
Generally DON'T Qualify for HOH:
Most qualifying relatives (siblings, grandparents, aunts, uncles, in-laws) DO NOT qualify you for Head of Household, even if you can claim them as dependents.
Exception:
If qualifying relative is your parent (see above) or is a qualifying child who doesn't meet age test but meets all other requirements and you claim as qualifying relative instead.
✗ Who Does NOT Qualify You for HOH
Special Situation: "Considered Unmarried"
If you're married, you normally can't file HOH. But there's an exception if you're "considered unmarried":
All 5 Requirements Must Be Met:
- You file separate return (not joint)
- You paid more than half the cost of keeping up your home
- Your spouse did NOT live in your home during last 6 months of year
- Your home was main home of your child, stepchild, or foster child for more than half year
- You must be able to claim child as dependent (or could except other parent claims via agreement)
Example:
Separated from spouse in March. Spouse moved out. You kept house, paid all bills. Your 10-year-old daughter lived with you all year. You can file HOH even though still legally married (not yet divorced).
Temporary Absences - What Counts as "Living With You"
Time away for temporary reasons still counts as living with you:
✓ Count as Living Together:
- • School (elementary, high school, college)
- • Vacation
- • Medical treatment / hospitalization
- • Military service
- • Juvenile detention
- • Kidnapping by stranger (if would have lived with you)
✗ Don't Count as Living Together:
- • Living with other parent per custody
- • Adult child has own apartment
- • Child placed in foster care
- • Runaway (whereabouts unknown)
- • Living with boyfriend/girlfriend
Birth or Death During Year:
• Child born or died during year: Count as living with you entire time if your home was child's home whenever alive.
• Parent died during year: Can still count months they were alive if residency met.
Support Test Details
You must provide over 50% of the person's total support. Here's what counts:
Support INCLUDES:
- • Food, housing, utilities
- • Clothing
- • Medical and dental care
- • Education costs
- • Transportation
- • Recreation, entertainment
- • Childcare expenses
Support EXCLUDES:
- • Scholarships (not counted)
- • Social Security (income, not support)
- • Life insurance proceeds
- • Value of services you provide
- • Tax benefits (dependent exemption value)
Fair Rental Value:
If person lives in home you own, count fair rental value (what similar housing would rent for) as support you provide. Usually your largest support item.
Qualifying Person Scenarios
✓ Scenario 1: Your 16-Year-Old Daughter
Lives with you 10 months (away at camp 2 months). You pay rent, food, clothing. QUALIFIES: Meets relationship (daughter), age (under 19), residency (>6 months, camp is temporary), and support tests.
✓ Scenario 2: Your Mother in Nursing Home
You pay $5,000/month nursing home costs. She has $20,000 Social Security income. QUALIFIES: Parents don't need to live with you. You provide support (nursing home bills), she's your mom, and Social Security doesn't count as support she provides herself.
✓ Scenario 3: Your 22-Year-Old College Student Son
Lives at college 8 months, with you 4 months. Full-time student. You pay tuition, room & board. QUALIFIES: College is temporary absence (counts as living with you), under 24 and full-time student, you provide support.
✗ Scenario 4: Your 25-Year-Old Unemployed Son
Lives with you all year. Not disabled. Not a student. DOESN'T QUALIFY: Over 24 and not a student, fails age test for qualifying child. Could be qualifying relative for dependent purposes, but not qualifying person for HOH.
✗ Scenario 5: Your Niece's Child (Great-Niece)
Lives with you all year, age 5. DOESN'T QUALIFY: Great-niece not close enough relationship. Qualifying child must be your child, grandchild, sibling, or sibling's child (niece/nephew). Great-niece is too distant.
⚠️ Scenario 6: Your 10-Year-Old in Joint Custody
Lives with you 7 months, other parent 5 months. QUALIFIES (if you claim as dependent): You have majority custody (>6 months). But if other parent claims child via Form 8332, you can't file HOH even with majority custody - must be YOUR dependent.
⚠️ Common Mistakes
Claiming HOH with adult child over 24
Unless disabled, adult children over 24 don't qualify. File Single instead.
Claiming HOH when non-custodial parent
Even if you claim child as dependent via Form 8332, you can't file HOH unless child lived with you >6 months. Custodial parent files HOH.
Claiming HOH with boyfriend/girlfriend as "dependent"
Unrelated person can be qualifying relative for dependent purposes, but NOT qualifying person for HOH (unless your child).
Not meeting "considered unmarried" residency test
Spouse must be gone LAST 6 months. If spouse moved out in August, you can't file HOH that year (only 5 months apart).
Confusing dependent rules with qualifying person rules
Just because someone is your dependent doesn't mean they're your qualifying person for HOH. Rules are stricter.
💡 Documentation to Keep
Prove qualifying person status if audited:
For Children:
- • Birth certificate or other proof of relationship
- • School records showing address and enrollment dates
- • Medical records with your address
- • Childcare receipts showing your payment
- • Lease/mortgage showing home you maintained
For Parents:
- • Receipts for rent/mortgage you paid on their behalf
- • Utility bills you paid
- • Nursing home bills with your payment
- • Bank statements showing transfers for support
For "Considered Unmarried":
- • Separation agreement or informal document with date
- • Proof spouse lived elsewhere (lease, bills at different address)
- • Documentation of household expenses you paid