Who is a Qualifying Person?

Qualifying Relative

A qualifying person does not have to be your child, grandchild, stepchild, or foster child, a qualifying relative can be your qualifying person is he or she is your dependent. A qualifying relative includes:

• your child who is not a qualifying child,
• parent
• grandparent
• brother or sister
• stepborther or stepsister
• half brother or half sister
• descendant of any of them such as niece or nephew

Parent not living with you

A parent who is not living with you can be a qualifying person for you to file as a Head of Household if he or she is your dependent AND:

• you paid more than half the cost of keeping up a home
• that home is the parent's main home for the entire year

A taxpayer is considered meeting both criteria above (keeping up a main home for his or her father or mother) if the taxpayer is paying more than half the cost of keeping his or her parent in:

• a rest home or
• a home for the elderly.

Can a boyfriend or girlfriend be a qualifying person for head of household?

Never. A boyfriend or girlfriend can never qualify a taxpayer for the head of household tax filing status.