to determine if there is a software bug additional information is needed.
- is he a US citizen, resident alien or national or a resident of Canada or Mexico?
- did he have the same principal abode as you for more than ½ the tax year? Temporary absences like for school are ignored. (so if he was away at school the answer to this question would be yes).
- if he is not a full-time student, is he under 19 at the end of the tax year or if a full-time student, he's under 24 at the end of the tax year?
- did he NOT provide over ½ his own support?
- did he NOT file a joint return unless there was no tax liability but merely filing jointly to facilitate a refund of taxes withheld or estimates paid?
if the answer to each of the above is yes he should be a qualifying child. check your answers to the questions
if any of the above are answered no then since his gross income is over $5,050 you must provide over 1/2 his support for him to be a qualifying relative
if you conclude, based on the above, that he should be a dependent recheck your answers to the questions.
For example, did he live with you the entire year? If he was temporarily absent, like for school, the answer should be yes.
Head of household
1. Did you have any qualifying dependents? – if no you cannot file as HOH.
2. 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.
3. 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.
4. Were you a nonresident alien at any time during the year - if yes you cannot file as HOH.
5. If you were not legally wed on the last day of the year, see A, if you were then 6.
6. Were you legally wed to a non-resident alien at any time in 2024, if yes see A, if not then 7.
7. If legally married, were you legally separated at the end of 2024 under a decree of separate maintenance, if yes see A, if not then 8.
8. Did you maintain separate living quarters from your spouse, if legally wed, for the last 6 months of 2024, if yes see A, if no you cannot file as HOH.
A. 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.
