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Head of household with qualifying child but not dependent

Hamlet

Good afternoon, I cannot find how to report non-dependent qualifying child on my return. it states that i can file as Head of Household (HOH) filing status due to the fact that I have a child who is a qualifying person but not my dependent. I am not to list my child as a a dependent. On the 1040 there is a specific line to write the child's name if they qualify me for HOH, but are not listed as a dependent.

FreeTaxUSA won't allow me to file with HOH status without listing a child's name. I cannot find or figure out the designated area for the "name of child qualifying taxpayer for HOH if not listed as dependent"

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JMSSGV

You have to enter all the information for the child on the dependent screen, but there's a box to check to indicate you're not claiming him/her as a dependent.

Hamlet

If I click that box to check to indicate that i am not claiming him/her as a dependent, it disallows the HOH status. if you look at a 1040 form, after you select a filing status, the next two lines state, If you checked the MFS box, enter the name of your spouse. If you checked the HOH or QSS box, enter the child's name if the qualifying person is a child but not your dependent: _________

I do not list the child in the Dependent section as he/she is not my dependent.

JMSSGV

The box you claimed to have clicked in the first sentence of your response IS in the Dependent section, so I don't understand what your last sentence means. Did you or did you not add the child in the dependent screen? Did you answer all of the questions to indicate that you qualify for HOH (child lived with you for > 1/2 the year, you paid more than 1/2 the cost of keeping up the household for the child, etc.)?

To claim Head of Household (HoH) status on FreeTaxUSA with a non-dependent child, enter the child in the Personal > Dependents section. Even if not taking the exemption, you must list them to establish they are a "qualifying person" who lived with you over half the year and was supported by you.

Steps to Enter in FreeTaxUSA:

Navigate to Personal > Dependents.
Add the child’s information (Name, SSN, Relationship).
When asked if you want to claim the dependent exemption or child tax credit, answer No.
FreeTaxUSA will then ask if this person qualifies you for Head of Household status. Answer Yes.

Key Requirements for Non-Dependent HoH:

Child's Status: The child must be under 19 (or under 24 if a full-time student), or permanently disabled.
Support & Residency: You must pay over half the household costs and the child must live with you for more than half the year.
Support Rule: The child cannot provide more than half of their own support.
Marital Status: You must be unmarried or considered unmarried (lived apart from spouse for the last 6 months of the year).

Hamlet

The key issue, the child did not live with me at all. Claiming the HOH is allowed even with this requirement not being fulfilled. This situation often arises when the noncustodial parent is providing more than half of the household costs to where the child lives. I will go back into the tax return and see if your reply satisfies this situation. No matter how I answered the questions, it disqualifies me for head of household status because child did not live with me

JMSSGV

You cannot claim head of household status if the child does not live with you. The only qualifying relative for HOH purposes who does not have to live with you is a PARENT.

MatthewD

Hi Hamet,

I recommend that you use this IRS Interactive Assistant. "Whom may I claim as a dependent?"

https://www.irs.gov/help/ita/whom-may-i-claim-as-a-dependent

Hamlet

I appreciate the two of you taking the time to address my situation. However, I have found that the previous CPA and H & R Block did not do their due diligence correctly on my last two tax years. I knew to claim HOH that a child had to live with taxpayer claiming that title. It was use to receive the deductible not for any credits. I decided to do my own taxes and this is how I found that they, for a lack of words, really stretched the truth. Even though I paid for everything for him and his mother in her household. His mother claimed that HOH status and received all credits and etc. No two people can claim HOH for the same child, this i was aware of. Even though his ss# does appear on the tax return.

Thanks again for taking the time to answer me. Lesson learned. I am much more versed in preparing my personal taxes and plan to not ever "stretch the truth"

Telle

https://community.freetaxusa.com/discussion/3181/head-of-household-with-qualifying-child-but-not-dependent

freetax USA removed that feature but you can claim HOH with a qualifying person I used it for a person who child lived with them all year but the exemption went to the other person

JanaA

Hello Telle and Hamlet! Thank you all for the discussion on this topic. To clarify the IRS rules and how FreeTaxUSA handles this situation, there are actually two different scenarios being described here.

For the custodial parent who released the dependency exemption to the other parent (via Form 8332), you can still claim Head of Household filing status. The key is that the child must have lived with you for more than half the year. To enter this in FreeTaxUSA, go to Personal > Dependents and add the child's information. When asked whether you are claiming the child as a dependent, answer No. As long as you answer the residency questions to reflect that the child lived with you for more than half the year, the software should allow the HOH filing status and will populate the child's name on the appropriate line of your Form 1040.

For the original situation described in this thread, where the child did not live with the taxpayer at all, the IRS does not allow Head of Household filing status based on that child. The residency requirement that the child lived in your home for more than half the year is a firm requirement for HOH. FreeTaxUSA is correctly disallowing HOH in that case.

PBM

I am faced with this same situation where I have a qualifying dependent that lived with me and I supported I’ve 50% so qualify as HOH, however I am not claiming them as a deduction for their health care benefits.
After adding their name I am NOT asked if I am claiming them as a deduction and cannot answer no. I went to chat w a pro and was told the Freetaxusa does not allow this and I would have to file elsewhere!