I think your answer is what I have been looking for! My sister is the qualifying person with the 401 K that she has not withdrawn from as it would be too early and she would incur a penalty. It was how that 401 K would be treated when I used the filing status as HOH. I believe she qualifies on all other tests, but I wasn't sure and couldn't find the narrow answer I needed. What is your source of reference for your answer to me so I can read up and further understand this. Thank you very much.
