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@Opus 17 wrote:

@Lexifrise 

@macuser_22 

 

https://www.irs.gov/publications/p501#en_US_2020_publink1000220823

I took a very careful look at IRS publication 501 and it turns out that in order to qualify as head of household, the taxpayer must have a qualifying person, and a qualifying person is someone that they can claim as a dependent. It does not actually say that they must claim them as a dependent.  So it appears to be completely legal for your mother to use you as a qualifying person for head of household if you can be claimed as a dependent, even if she does not actually claim you as a dependent.

 

However, I can’t understand any reason to use that strategy. Your mother would be foregoing a $500 a year dependent tax credit.  Meanwhile, you must still check the box that says “yes, I can be claimed as a dependent“ if you file a tax return, and this will still disqualify you from the stimulus payments in 2020 and 2021.  In other words, your mother loses due to this strategy and you can’t gain anything from this strategy.

 

Again, if you were to file and answer “no, I can’t be claimed as a dependent” this would conflict with your mother’s tax return and would probably prompt an IRS investigation, and may be considered tax fraud if you answer “no” in order to claim stimulus checks.

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I disagree.  While the IRS language in the Pub is not precise, the law is.

Definition of head of household

26 U.S Code §2(b)(1)(A)(ii)

(ii) any other person who is a dependent of the taxpayer, if the taxpayer is entitled to a deduction for the taxable year for such person under section 151, or