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Head of Household and dependent child wage limit

Based on my review of IRS Publication regarding Head of Household it seems like I can use this filing status even though my dependent earned more than the wage limit - Turbo Tax does not seem to include this logic. Said another way when the dependent is a child in your home and you meet the support criteria the dependents income limit does not apply - however the dependent must check the check box that they are a dependent on another persons tax return. I saw a similar question on the Turbo Tax Community and reply said sorry no you can not claim the dependent due to the wages being in excess of $3800 (or what ever that limit is) - I don't think this is accurate when ones filing status is Head of Household based on IRS Publication 501
    You must be claiming the child as a dependent in order to claim head of household (see exception below*).

    There are two types of dependants, "Qualifying Children"(QC) and other ("Qualifying Relative" in IRS parlance even though they don't have to actually be related). There is no income limit for a QC but there is an age limit. Only a QC qualifies you for the Earned Income Credit. They are interrelated  but the rules are different for each.

    A child of a taxpayer can still be a “Qualifying Child” (QC) dependent, regardless of his/her income, if:

    1. He is under age 19, or under 24 if a full time student for at least 5 months of the year, or is totally & permanently disabled

    2. He did not provide more than 1/2 his own support

    3. He lived with the parent (or was away at school) for more than half the year

    If those three rules are not met, then the $3800 income test comes into play.

    *If you are the custodial parent and this year the non-custodial parent is claiming the child as a dependent, that child still qualifies you for head of household even though he is not your dependent, because he lives with you.

    • Excellent help and detail and explanation
      The good news (bad news?) is my qualifying dependent does not meet the age requirement so I am all set to file as single and my sons return is complete now as is
      The bad news is if we did meet the age qualifier it certainly appears Turbo Tax does not have the necessary logic for this scenario and I suppose with the now clear detail you provided one could go into the filing form views and edit the forms to make the filing status head of household and input the qualifying dependent manually
      Thanks again for the world class help
    • Before going into forms mode, try this: In the personal info section, click the edit button on "Your filing status". That usually starts the specific interview for Head of Household
    • The rub is the interview gets you to the whole dependent issue where it ask if they made more than $3900 and when you answer Yes it forces you back to single which based on your answer to my question should allow for the dependent and the head of house hold presuming the age and school criteria are met i.e the $3900 limit / max is not in play - it seems the interview / dialog and validations are not in the software for the scenario
    • You enter your  child's  birth date (from which TurboTax gets the child's age). Then you're asked if the dependent is a full time student. Then how long the student lived with you. At that point, your shouldn't even get the $3800 income question because it is no longer relevant. You still have t answer that he didn't provide more than half his own  support and that he spent  more nights with you than he spent with the other parent.
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