Who is qualifying person for head of household?
Caution : See the text of this chapter for the other requirements you must meet to claim head of household filing status. IF the person is your….. AND….. THEN that person is….. Qualifying child ( such as a son, daughter ,or grandchild who lived with you more than half the year And meets certain other tests) He or she is single A qualifying person, weather or not you can claim an exemption for the person. He or she is single married and you can claim an exemption for him or her. A qualifying person. He or she is single married and you cannot claim an exemption for him or her. Not a qualifying person. Qualifying relative * who is your father or mother you can claim an exemption for him or her. A qualifying person. you cannot claim an exemption for him or her. Not a qualifying person. Qualifying relative * other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) He or she lived with you more than half the year, and you can claim an exempti