Head of household for dependent child

[newguyturbo]

Single parent is working in US. US citizen child outside the country studying. Expenses are fully borne by the single parent. Can single parent claim child as dependent and file as head of household?

[SharonD007]

It depends.  Who you can claim as your dependent is determined by their age, income and other eligibility requirements. If your child meets all these requirements, you may claim them as a qualifying child dependent. A qualifying child can be studying outside of the country as long as they meet the requirements below.

To determine if the individual is your qualifying child, the following questions must be true:

• The child must be related to you.
• The child can’t be claimed as a dependent by someone else.
• The child must be a U.S. citizen, resident alien, national, or a Canadian or Mexican resident.
• If the child is married, they can’t file a joint return with their spouse.
• The child must be under the age of 19 (or 24 for full-time students).
  • No age limit for permanently and totally disabled children.
• The child must have lived with you for more than half the year (exceptions apply).
• The child didn't provide more than half of their own support for the year.

Refer to the TurboTax article What does "financially support another person" mean? To determine if your son provided more than half of his support.

 Review the TurboTax Help article Who can I claim as my dependent? to determine if you can claim your child.

[newguyturbo]

Thanks @SharonD007 

The child (US citizen) is related to me and is 11 year old but has not lived with me for more than half of the year.  I am paying all the expenses and not claimed by any one as dependent. Can I still file as head of household? Thanks

[SharonD007]

To qualify for Head of Household if you meet the requirements below:

1. Were unmarried as of December 31, 2025 and
2. Paid more than half the cost to run your (or a qualifying parent's) home this year (rent, mortgage, utilities, etc.) and
3. Supported a qualifying person.

Review the TurboTax articles Guide to Filing Taxes as Head of Household,  Do I qualify for Head of Household in 2025, and Filing Taxes as the Head of Household for more information. 

[newguyturbo]

Thanks @SharonD007 for clarifying 

One last question, do qualifying person need to stay with you for fling head of household for 6 months or more or is it fine if qualifying person is staying away from you?

[MonikaK1]

The qualifying person for both dependency and head of household filing status is considered to have been living with you if temporarily away at school. Time spent away at school counts as time lived with you if your home was still their primary home. See this help article and IRS Publication 501 for more information.

@newguyturbo