Can I claim HOH since I supported my 24 yr old fulltime graduate school student who made more than $ 4050.00?

[jennifer-creech]

My daughter turned 24 in January 2018, but she is a full time graduate student and I support more than 50% of her expenses.  She only made 11K with summer jobs.  Seems like the age & income are ridiculous restrictions, when the outlay is substantial to me as a parent.  There are no exceptions?

[Lisa995]

Sorry, those are the rules.   Since she doesn't qualify as a dependent for you, she doesn't qualify you for HOH either.  

[Opus 17]

An adult child can't qualify as a dependent if they have more than $4150 of taxable income, and that means they also are not a qualifying person for HOH status.  Those are the laws and codes passed by Congress.