Income excluded via Foreign Earned Income applicable to HoH

Mary_G12 · ‎February 4, 2021

My adult child lived with me for all of 2019 in the UK. She earned about $9,000 from a UK employer. She declared this on her US taxes, but took the foreign earned income exclusion, so her US income was effectively $0.

I did not file as Head of Household that year as her income (the $9,000) was over the limit for my claiming that status. Could I have filed as Head of Household based on her US income being $0 due to the foreign earned income credit?

If so, I assume I can file an amended 1040 for the 2019 tax year?

DaveF1006 · ‎February 4, 2021

No because she did earn the money regardless on whether or not it was excluded so she still doesn't qualify as a qualifying relative .because she made more than $4300.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

View solution in original post

DaveF1006 · ‎February 4, 2021

No because she did earn the money regardless on whether or not it was excluded so she still doesn't qualify as a qualifying relative .because she made more than $4300.

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"

Income excluded via Foreign Earned Income applicable to HoH