This is a very oddly written credit indeed. It's for people 65 or older at 12/31/16, who filed as Head of Household in 2014 or 2015, where the person qualifying them for head of Household in those prior years died during the year. If you filed as Head of household in those prior years but the person who qualified you as a Head of Household is still living, you would not qualify for this credit in 2016. There are also Adjusted Gross Income limits for this. If you think you do qualify and want more information, please respond back.
