If a person is claiming Head of Household does their qualifying dependent (adult) have to pass the income test as well? Does that income get reported on the HOH return?

[juahc]

For example if you are over 24, still live at home but made over 16,000 in 2023. Could this person pass the qualifying relative test so their parent can claim head of household? Would that amount get reported anywhere on the head of household return?

[Opus 17 · Accepted solution]

A person who is 24 or older, and not disabled, who earns more than $4700 in the year, does not pass the test to be a dependent, and therefore also does not pass the test to be a qualifying person for someone else to claim head of household status.

Additionally, the only time a person’s income might be reported on someone else’s tax return, is the case of a child, under age 19, whose only income is from interest and dividends. That income can sometimes be reported on the parent’s tax return. If the child has income from working, or any other person with any other type of relationship, will always report their own income on their own tax return.  Income is never combined with someone else, even if the person is claimed as a dependent.  

[NCperson]

If you are filing HOH, an individual over the age of 24 who earns more than $4700 (2023) does not qualify you to file HOH.  Unless there is another indiviudal who qualifies you for HOH, you filing status would typically be SINGLE or Married-Filing Separate (you did not indicate whether you are single, divorced or separated).

To file HOH, you must have a Qualifying Child or a Qualifying Relative that meets certain conditions. 

And the HOH filing rules are different if you are truly "unmarried" vs. married but living apart from your spouse. 

It can get complicated to explain, so best to use this tool to determine if you can qualify for HOH filing. 

https://www.irs.gov/help/ita/what-is-my-filing-status