Who is a Qualifying Person?
To qualify to file a tax return as a Head of Household, a taxpayer usually has to name a
qualifying person on his or her tax return whom qualifies him or her as a Head of Household. Many people can be a
qualifying person for a Head of Household. Anyone of the following can be a qualifying person. Any of the people
below can be qualifying persons for the taxpayer to file as a head of household. However, they all have to meet the
'qualifying person' tests. For example, an unmarried taxpayer's child has to meet the
qualifying child test to become a qualifying person for the taxpayer.
An unmarried qualifying child includes:
your child, grandchild, stepchild, or eligible foster child, legally adopted child
Does a qualifying child have to be a dependent?
No. A qualifying child does not have to be your dependent if the child is unmarried.
However, in general a married child is a qualifying child if he or she is also
What is considered an eligible foster child?
An eligible foster is a child who is placed with you by an authorized placement agency or by
judgement, decree, or other order of any court of competent jurisdiction.
A married child is a qualifying child if he or she:
A married child includes:
In general a married child must be your dependent to be a qualifying child. However, a married
child can still be a qualifying person for a taxpayer if all three of the following requirements are met:
the child is your qualifying child (see definition of a dependent)
the child does not file a joint return (unless the return is filed only as a claim for refund and no
tax liability would exist for either spouse had they filed separate returns)
the child is a US citizen or resident or a resident of Canada or Mexico