Can i claim head of household if i suport my brother, but he lives at a different address

[lzyinvegas]

He doesn't work, is disabled but won't apply for any help.  He makes no money.  I take care of him.  He is 56 years old. 

[TomD8 · Accepted solution]

Even if you're able to claim your brother as a dependent, you CANNOT file Head of Household if he does not live with you. To file as Head of Household, the Qualifying Person must live with you at least half the year, with the sole exception to that rule being your parent(s).

[CarolynM]

Likely. If you claim your brother as a dependent, you qualify for Head of Household.

Here are the qualifications for claiming an adult as a dependent:

·       You provided more than half of their support.

·       They made less than $4,150 in gross taxable income. 

·       They are not a dependent on someone else’s taxes.

·       They are not filing a joint return with someone else.

·       They are a U.S. citizen, resident alien, national, or a Canadian or Mexican resident. 

You can use this IRS Support Worksheet  to see who is able to claim your brother.