Barbara provides a home for her father Stanley. He lived with her all year and his income was Social Security of $ 10,000 and a pension of $ 5,500. Jackie pays all the household expenses and wants to claim head of household (HOH) because Stanley her father lives with her.
Is she allowed to claim the HOH filing status on her 2019 tax return?
No. Barbara cannot claim her father as a qualifying relative because his gross income was greater than $ 4,200, even though Barbara also provided more than half of Stanley’s support. The gross income test disregards the nontaxable portion of Social Security.