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Head of household requires that you have  a related person that lived with you more the  half the tax year and you *can* claim as a dependent.   There is only one condition in the tax law where that person would not be a dependent and that is in the case of separated parents and the other parent is claiming the dependent but that only applies to a child under age 19 or under 24 if a full time student.    In  all other cases you must claim the dependent. 

 

Why can't you claim the dependent?

**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**