My boyfriend is 28 years old and full-time student, and have no income. We lived together entire 2006 and I supported him for 100%. I know I can claim him as a dependent, but I'm not sure about filing status, single or head of household?
According to Publication 17, one of Head of Household requirements is "a qualifying peron lived with you in the home for more than half year. Is he my qualifying person? Please help.
2007-02-05 13:18:40 · 2 answers · asked by wadadligirl 1 in Business & Finance ➔ Taxes ➔ United States
They say "qualifying person" because in some situations it doesn't have to be your child. Their is also a provision for adults to be able to take a deduction for their elderly parents that they take care. In this scenario you would not qualify for head of household.
2007-02-05 13:40:41 · answer #1 · answered by The Answer Man 2 · 0⤊ 0⤋
No, a boyfriend isn't a qualifying person for filing Head of Household. A qualifying person for that status must be a child or a close relative, not an unrelated person - and cousins, for example, don't count either.
You are right you can claim him as a dependent, though, as long as he meets a few more requirements that he probably does meet - you've mentioned the main ones. But your filing status would be single, not head of household. Look at the table on page 23, and at note 7 on that table.
2007-02-05 13:25:59 · answer #2 · answered by Judy 7 · 0⤊ 0⤋