Edited 2/7/2017
Yes, she can claim Head of Household assuming she meet all the qualifications. You would answer yes to the question. The next question will be," Who had the highest income in 2016?" That is the only question the program will ask about it. You do not have to enter your income anywhere on her tax return.
You may be able to file as head
of household if you meet all the following requirements.
-
You are unmarried or considered
unmarried on the last day of the year. See Marital Status and Considered Unmarried.
- You paid
more than half the cost of keeping up a home for the year.
- A qualifying person lived
with you in the home for more than half the year (except for temporary
absences, such as school). However, if the qualifying person is your
dependent parent, he or she doesn't have to live with you.
A qualifying
child would be:
- Your
child (including legally adopted), stepchild, foster child, sibling,
half-sibling, step-sibling, or a descendant of any of them (for example,
your grandchild or niece) AND
- Permanently
and totally disabled OR under the
age of 19 as of December 31, 2016 (under 24 if a full-time student) and
younger than you (or your spouse, if filing jointly) AND
- Lived
with you for more than half the year AND
-
Single (or if the child is married, you'd have to qualify
to claim
them as a dependent even if you're not going
to claim them as such).
