Qualifying Dependents for Head-of-Household
Who counts as a qualifying person under IRS rules?
Understanding Qualifying Persons
A qualifying person is someone who enables you to file as Head-of-Household. Not all dependents are qualifying persons, and some qualifying persons do not need to be your dependents!
Who Qualifies?
Your Child or Grandchild
Requirements:
- ✓ Lived with you for more than half the year
- ✓ Under age 19 (or 24 if full-time student)
- ✓ You must be able to claim them as a dependent
- ✓ Includes biological, adopted, step, and foster children
Most Common Scenario: Single parent with child living at home full year.
Your Parent
Special Rules:
- ✓ You must be able to claim them as a dependent
- ✓ You paid more than half the cost of maintaining their home
- ✓ They do NOT need to live with you (exception to the rule!)
- ✓ Includes biological and adoptive parents
Example: You pay for your mother's nursing home expenses and claim her as a dependent. You can file HOH even though she does not live in your home.
Other Relatives
Can qualify if:
- ✓ Lived with you ALL year (entire 12 months)
- ✓ You can claim them as a dependent
- ✓ Related to you by blood, marriage, or adoption
Qualifying relatives include: siblings, nieces/nephews, grandparents, aunts/uncles, in-laws
Who Does NOT Qualify
- ✗ Your spouse (married people cannot file HOH)
- ✗ Boyfriend/girlfriend (unless they meet all dependent tests)
- ✗ Roommates or friends
- ✗ Adult child who provided more than half their own support
- ✗ Child who lived with you less than half the year
The 5 Dependency Tests
To claim someone as a dependent (required for most qualifying persons), they must pass these tests:
1. Relationship Test
Must be your child, parent, sibling, or other relative as defined by IRS. Foster children and adopted children count.
2. Residency Test
Must live with you for more than half the year (exception: parents do not need to live with you for HOH purposes).
3. Age Test (for children)
Under 19 at end of year, OR under 24 if full-time student, OR any age if permanently disabled.
4. Support Test
You must provide more than half of their total support (food, housing, medical, education, etc.) during the year.
5. Joint Return Test
They cannot file a joint tax return with their spouse (unless filing only to claim a refund).
Real-World Examples
Example 1: Qualifies ✓
Sarah is unmarried with a 10-year-old daughter who lives with her all year. Sarah pays all household bills. Her daughter qualifies as her qualifying child, so Sarah can file HOH.
Example 2: Qualifies ✓
James is divorced and his 16-year-old son lives with him 8 months per year. James pays for all housing, food, and utilities. His son qualifies (more than half the year), so James can file HOH.
Example 3: Does NOT Qualify ✗
Maria lives with her boyfriend and his child. Even though she pays half the bills, she cannot claim the child as a dependent (not her biological or legally adopted child). She must file Single.
Example 4: Does NOT Qualify ✗
David has a 22-year-old son who works full-time and pays his own rent. Even though the son visits often, he does not live with David and provides his own support. David must file Single.
Important Notes
- Temporary absences count as living with you: College, vacation, medical care, military service, or detention.
- Only one person can claim a dependent: If parents share custody, only the custodial parent (where child lives most) can claim HOH.
- Keep documentation: Birth certificates, school records, medical records, and expense receipts in case of IRS audit.
Calculate Your HOH Tax Savings
See how much you save by filing as Head-of-Household