Steve seems to be the dependent. The question did he provide over 1/2 of his support should be answered no since you say you provided 100%
other requirements to claim m HOH.
Head of household
- Did you have any dependents? – if no you cannot file as HOH.
- If yes, was the dependent claimable solely because of a multiple support agreement - if yes you cannot file as HOH, if no was the dependent legally related to the taxpayer by blood - if no you cannot file as HOH.
- Do you qualify as a surviving spouse because your spouse died in the preceding 2 years and you maintain a home for a child whom you are able to claim as a dependent whether you do or not - you can not file as HOH but as surviving spouse.
- Were you a nonresident alien at any time during the year - if yes you cannot file as HOH.
- If you were not legally wed on the last day of the year, see A, if you were then 6.
- Were you legally wed to a non-resident alien at any time in 2023, if yes see A, if not then 7.
- If legally married, were you legally separated at the end of 2023 under a decree of separate maintenance, if yes see A, if not then 8.
- Did you maintain separate living quarters from your spouse, if legally wed, for the last 6 months of 2023, if yes see A, if no you cannot file as HOH.
- then was the dependent a married child of the taxpayer? if yes, will the dependent child file a joint return with their spouse? if yes you cannot file as HOH. If the dependent child was not married or if married will not file a joint return with their spouse then did the legally related dependent use the taxpayer’s household, for which the taxpayer paid at least ½ the cost, as their principal place of abode for more than ½ the year – then you can file as HOH.
