qualifying child or dependent to claim head of household

[melaniecoghill]

My son was 23 in 2018 but not in college then. I provided hism food and free home. He only made 4k, can I claim him as a dependent? Can I claim head of household?

[ColeenD3]

He would no longer qualify as a child since he is over age 18 and not in college. He may, however be a qualifying relative. See the qualifications below.

You can claim a child, relative, friend, fiancé (etc.) as a dependent on your 2019 taxes as long as they meet all of the following requirements :

• You provided more than half of their financial support. More info
• They made less than $4,200 in gross income during 2019 unless they are a qualifying child.
• They live with you or they are related to you. (Your relative must live at your residence all year or be on the list of “relatives who do not live with you” in Publication 501.) 
• They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• They aren't (or won't be) claimed as a dependent by someone else.
• They aren’t filing a joint return with their spouse.
• You are not being claimed as a dependent on someone else's return.

For Head of Household, the IRS uses this test :

"he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who don't have to live with you , later, and you can claim an exemption for him or her"

See this link for more information: Pub 501

[melaniecoghill]

Since I cant claim him as an exemption but he is a qualifying relative, do I still qualify as head of household?

[MinhT1 · Accepted solution]

If your son meets the tests to be a qualifying relative, you would qualify as Head of Household if you meet the other two criteria: You are unmarried and you pay for more than half of the costs to maintain a home.

Please read this TurboTax article for more information.

[Hal_Al]

You say he only made $4K. Is that exact or rounding? The rule for being a qualifying relative dependent is that gross taxable income must be less than $4200.

So, if he had less than $4200, he is your dependent and if lives with you, he is also your qualifying person for Head of Household.

The term "exemption" is no longer used, starting in 2018. He is just your dependent. Instead of the old $4200 exemption deduction, you now get an up to $500 tax credit for an other dependent.

[melaniecoghill]

It was less than 4k actually, thank you!

[melaniecoghill]

Thank u so much. I need to amend my 2018 because I didn't think I could b head if household w him being an adult and not in school.

[MinhT1]

If he also qualifies as a qualifying relative in 2018, you can amend your 2018 tax return.

Please follow the instructions in this TurboTax Help topic.