Can my 16 year old file head of household and claim her siblings since me as the parent did not work in 2018

[Carl]

Did the 16 year old provide more than half of the support for her siblings for the entire year? While possible, I doubt it. More than likely I would expect more than half of their support came from 3rd party sources such as WIC or even welfare. I also question if the 16 year old can be claimed on someone else's return, regardless of weather that "someone else" files a tax return or not.

[Opus 17]

She can claim siblings as dependents if they are younger than she is, they all lived together for at least half the year, and you don't file a tax return.

She could only also claim head of household filing status if she paid more than half the total cost of maintaining the home where you all live.  This includes rent or mortgage, utilities, insurance, food, and so on.  I find it hard to believe a 16 year old earns so much that she paid more than half.  If you got support from the state in the form of food stamps, welfare, section 8 housing; or you received child support, help from friends, a church, a shelter, a food bank, etc.; or you paid expenses from savings; that all counts as support provided by other people.  Your daughter would have to pay more than the value of all other assistance combined.

It seems unlikely, and it may trigger an audit.  Make sure you can prove she paid more than half the total expense, if she files as HOH.

[Rachel14]

If your supposed to determine Medicaid then how do you do that? If a 16 year old is filing HOH then if child support is calculated in there against how much he made and was paid then that doesn’t make sense. That would mean whoever gave the most via food stamps, child support or any of that does it make it where they claim him as a dependent? Cause that would mean the state claims him. They paid the most out. As his mom I am not doing my taxes as I didn’t have anything for income really. 

[Opus 17]

@Rachel14 

For any person to file as head of household, that person must pay more than half the total financial costs of maintaining the household, and also claim a qualifying person as a dependent.

If would be very unusual for any child to qualify as head of household, because they would need substantial earnings or investments in their own name and pay more than half the costs of maintaining the home.  If a family is receiving outside financial support and the adults do not work but the child works, the child may have to file a tax return, but they would file as single and not head of household.

[cathionenterprises]

I have the same issue. I did not work much because my son is disabled. I do receive housing and food assistance. Would she claim single in this case vs head of household?

[Opus 17]

@cathionenterprises 

You haven’t given enough details to understand your situation. You are replying to an old discussion and I don’t want to assume that the facts are the same.

In general, if a person is unmarried, or “considered unmarried“, they file a tax return with single status. They may file head of household if they provide care in their home for a qualifying person, and if they pay more than half the costs of keeping up that home.

For head of household purposes, a married person can be considered unmarried if they have been separated from their spouse and living apart from their spouse for all of the last six months of the tax year.  A “qualifying person” to claim head of household status is usually a child dependent who lives in the taxpayer‘s home for more than half the nights of the year, but it can sometimes include siblings or other relatives.  We would need more details about your situation to give you a specific answer.

[Kirstyalley42]

Hello I have a question I was wondering if my 16 year old daughter could claim her 13 year old brother.  She made almost 18,000 we get food stamps but that's it.  I realize HOH might not work but I've heard you could claim a sibling as long as she's older.  Thank you 

[JamesG1]

A person may qualify for Head of Household filing status if you:

• Were unmarried as of December 31, 2022 and
• Paid more than half the cost of keeping up your home during the tax year (rent, mortgage, utilities, etc.), and
• Supported a qualifying person.

You would have to make the case that a 16-year old is paying more than half the cost of keeping up the home during the tax year.  IRS Publication 501 page 8 states:

Keeping Up a Home 

To qualify for head of household status, you must pay more than half of the cost of keeping up a home for the year.…Include in the cost of keeping up a home expenses such as rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. 

Costs you don't include. 

Don't include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation. Also don't include the value of your services or those of a member of your household.

The tests for a qualifying child are:

• Relationship: Must be your child, adopted child, foster child, brother or sister, or a descendant of one of these (grand or nephew).
• Residence: Must have the same residence for more than half the year.
• Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
• Support: Must not have provided more than half of their own support during the year.
• Joint Support: The child cannot file a joint return for the year.

TurboTax software will ask you simple questions and give you the filing status, credits and deductions that you are eligible for based upon your answers.

See also this TurboTax Help.

Do I qualify for Head of Household in 2022?

@Kirstyalley42 

[Kirstyalley42]

Ok I understand that but could she claim her brother as a dependent without claiming head of household. 

[JamesG1]

It is possible to claim a dependent without claiming Head of Household filing status. 

You may want to try this IRS interactive tax assistant Whom may I claim as a dependent?

A dependent must meet the requirements of a qualifying child or a qualifying relative in order for you to claim them on your tax return. 

The tests for a qualifying child are:

• Relationship: Must be your child, adopted child, foster child, brother or sister, or a descendant of one of these (grand or nephew).
• Residence: Must have the same residence for more than half the year.
• Age: Must be under age 19 or under 24 and a full-time student for at least 5 months. They can be any age if they are totally and permanently disabled.
• Support: The dependent must not have provided more than half of their own support during the year.
• Joint Support: The child cannot file a joint return for the year.

The tests for a qualifying relative are:

• Qualifying Child: They are not the “qualifying child” of another taxpayer or your “qualifying child.”
• Gross Income: The dependent being claimed earns less than $4,400 in 2022.
• Total Support: You provide more than half of the total support for the year.
• Member of Household or Relationship: The person (a friend, girlfriend, non-blood relative) must live with you all year as a member of your household or be related to you.

TurboTax software will ask you simple questions and give you the tax deductions and credits for which you are eligible based upon your answers.

See also this TurboTax Help.

Can I claim my relative or friend as my dependent?

[Edited 1/29/2023 | 10:50 am PST]

@Kirstyalley42 

[Opus 17]

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@Kirstyalley42 wrote:

Hello I have a question I was wondering if my 16 year old daughter could claim her 13 year old brother.  She made almost 18,000 we get food stamps but that's it.  I realize HOH might not work but I've heard you could claim a sibling as long as she's older.  Thank you 

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You have not provided enough information.

First, no one else can claim your 13 year old as a dependent if another taxpayer (you) can claim her first.  You are a taxpayer if you have more than $12,950 of taxable income (for filing single) or if you have more than $19,400 of taxable income (for head of household) and are required to file a tax return, or you have less income and file a tax return for any other reason, unless the only reason you file is to claim a refund of withholding and you claim no other deductions, credits or benefits.

Basically, if you are a taxpayer, you must claim your 13 year old and your 16 year can't, even if you want to allow it.

Assuming you are not a taxpayer under the meaning of the law for 2022, your 16 year old can claim your 13 year old as a dependent if they lived in the same home more than half the year, and your 16 year old has more taxable income than you (the parent).  If you live in the same home with the other parent, the same rules apply to the other parent--the 16 year old can't claim the 13 year old if the other parent is a taxpayer, and the 16 year old must have higher income than the taxpayer.  If the 13 year old does not live with the other parent, you can ignore the other parent.

For purposes of claiming the 13 year old as a dependent, it is not necessary to prove the 16 year old provided any part of the 13 year old's financial support, just that they lived in the same home and the 16 year old has higher income than the parent.  The 16 year old would file as single.

To file as head of household, the 16 year old would have to claim the 13 year old as a dependent and also provide more than half the total financial support of the household.  Remember that food stamps and other government assistance count as support even if they are not taxable, so it may be difficult to prove the 16 year old provided more than half the total household support.  But they may still be able to file as single and claim a dependent.