Tax Facts

8505 / Who is a “qualifying person” for purposes of determining head of household filing status?

As discussed in Q 8504, in order to claim head of household filing status, an individual must maintain a home for a “qualifying person.” A “qualifying person” is a:
1. “Qualifying child” (i.e., son, daughter, or grandchild) who is either:

(a)  Single (even if an exemption cannot be claimed for the person); or

(b)  Married and can be claimed as an exemption (although note that the exemption itself was suspended for 2018-2025).

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