Can Head of Household be claimed with an adult child

[trip13]

I'm trying to help and aunt with her taxes and I'm not sure about this topic. She has a son who is above 26 living with her. She provides for everything and doesn't charge him rent. He didn't work at all the previous year and he is not in school. Can he be claimed as a dependent? If she claims him as a dependent, would he have to file even though he wasn't employed?

[MindyB · Accepted solution]

Based on the information provided, yes your aunt can file as Head of Household, and yes her son can be claimed as a dependent.  Since her son is age 26, he is not a qualified child, but he would be considered a qualified relative.  

Here are the guidelines for claiming Head of Household, from Guide to Filing Taxes as Head of Household:

• "Pay for more than half of the expenses for a qualifying household
• Be considered unmarried on the last day of the tax year
• Have a qualifying child or dependent"

Since her son had no income, he does not need to file his own tax return.