Can I claim Head of household if my daughter was a full time student age 21 but claimed herself on her taxes so she is not my dependent for 2016

[MickeyMath · Accepted solution]

I would suggest also, that even though your daughter has already filed, that you figure your taxes with her as your dependent under HOH status, and then figure your taxes without her.   Secondly, refigure your daughter's return claiming herself and not claiming herself to see what her taxes are.  Thirdly, do the math and compare how it comes out best for both of you.  If it is better that you claim her on your return, and she not claim herself,  then file an amended return for her, take her off as an exemption, you claim her.  I have done this many times as a tax preparer.  Not sure if I made it clear,  but your goal is to minimize your total tax liability, which would increase any tax refund for both of you.  as the father, you can always give your daughter part of your refund to make up what the daughter gave up so you could claim her.  Being a mathematician, it is matter of juggling numbers.

[AndreaG]

No. If your daughter claimed an exemption for herself on her tax return, she wont be a qualifying person for you for head of household.

However, if she meets the requirements to be your qualifying child or qualifying relative, then you can claim her as a dependent and file as head of household if all requirements are met, but she would have to amend her return to indicate that she was being claimed as a dependent and you would need to print your completed tax return and mail it to the IRS. 

Please refer to the chart on page 12 of pub 501 if you want to determine if you meet the requirements to claim your child as a dependent. Please note that there are requirements listed above the qualifying child and qualifying relative sections, and those requirements must be met as well.  https://www.irs.gov/pub/irs-pdf/p501.pdf.

Please refer to the following FAQs if you want to review the requirements to file as head of household. https://ttlc.intuit.com/replies/4791157  https://ttlc.intuit.com/replies/3288637