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emc011075
emc011075, Tax adviser
Category: Tax
Satisfied Customers: 2317
Experience:  IRS licensed Enrolled Agent and tax instructor
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I have a taxpayer that has a child that is 25 years old in

Customer Question

i have a taxpayer that has a child that is 25 years old in 2015. The taxpayer earned 99,000
the child earned 13,000.
Can the taxpayer be eligible or HOH even though the child is not her dependent
Submitted: 9 months ago.
Category: Tax
Expert:  emc011075 replied 9 months ago.

Hi. My name is ***** ***** I will be happy to help you.

No. The taxpayer earns too much for Earned income credit for any filing status and the child must be older than 25 to claim the credit for himself (unless the child has a qualifying dependent to claim).

Here are the income threshold: http://www.efile.com/tax-credit/earned-income-credit/

Customer: replied 9 months ago.

MIsunderstanding. Can the parent use the child as a qualifying child in order to calim head of Household status even though not a dependent on the parents return

Expert:  emc011075 replied 9 months ago.

I am sorry. Because the child is 25, unless totally and permanently disabled, he is not a qualifying child any more. And for a qualifying relative, he makes too much money. He cannot be claimed as a dependent for any tax purposes, including Head of household. Generally, you need a qualifying child or dependent to claim HOH. There's only one exception for divorced and separated parent. In that case, the custodial parent can claim HOH even if the child is claimed by the other parent.

Customer: replied 9 months ago.

This parent has been divorced for over 12 years. Would she still qualify?

Expert:  emc011075 replied 9 months ago.

The rule only apply to qualifying children. He is too old for a qualifying child.

Expert:  emc011075 replied 9 months ago.

There are two types of dependents, qualifying child and qualifying relative. Each comes with a separate set of rules. For qualifying child residency, age and relationship tests must be met, income is less important. For a qualifying relative, the person must have income bellow 4K. So the child is not a qualifying dependent any more (he is too old to be qualifying child and makes too much to be qualifying relative) for any tax benefits. To claim HOH, taxpayer must have a qualifying person. The child doesn't meet the conditions to be their qualifying dependent and the taxpayer cannot claim HOH without a qualifying dependent.

Customer: replied 9 months ago.

thanks

Expert:  emc011075 replied 9 months ago.

I am sorry, I wish I could give you a better news. Is there anything else I can help you with today?

And if this answered your question, please take a moment to rate my response so that I may receive credit for assisting you today. You find the rating bar on the top of the page – 5 stars. However, if you need clarification, or want to discuss this issue further, let me know. Thank you.