@xmasbaby0 -
<< If you are wanting to file as HOH you must have a qualified dependent--whether they are a child or not.>>
but in some circumstances it MUST be a child
HOH has separate rules depending on whether the taxpayer is unmarried or is a married individual who is 'considered unmarried'. Specific to the issue of a Qualifying Person (and not worrying about the other rules that differentiate the two flavors of HOH):
For the person who is unmarried, the Qualifying Person can be a bio, step or foster child OR Closely Related to the taxpayer. (while aunt and uncles, nieces and nephews are "closely related", cousins are not "closely related"). The taxpayer has to 'have' a Qualifying person but is not required to claim that person.
For the person who is "considered unmarried" in IRS parlance (meaning the spouses lived apart for at least the last 6 months of the year yet are still legally married) , the dependent can only be a bio, step or foster child under the age of 19 (or a student under 24 or disabled) and the parent must claim the child. No other relative qualifies under these more narrow requirements for HOH
it is quite confusing.
