[perseverance]

In order to claim head of household, is it required for a relative (ex. brother) to live with the taxpayer?

Becker has the following mnemonic for a qualifying relative “SUPORT”:
S- support test
U- under taxable gross income limit $4200
P- precludes dependent from filing joint tax return
O- only U.S. citizens
R- relative OR
T- taxpayer lives with individual (non-relative) for whole year

Based on these requirements, I was under the impression that an individual is only required to live with the taxpayer if that individual is a non-relative (ie. no residency requirements for relatives). But I’m also seeing in the text that an individual must live with the taxpayer for more than half the year, excluding mom/dad in order to file HoH. Can someone please help me understand this?

BEC- 84

FAR- 89

AUD- 77

REG- 86

ETHICS- 97

[aaronmo]

https://apps.irs.gov/app/vita/content/globalmedia/head_of_household_qualifying_person_4012.pdf

Has to live with you half of the year, although there are some exceptions as I recall…which may refer to the definition of living with you…

For instance, if they're in college, and you qualify as supporting them, or if they're in a medical facility.

AUD - 96
BEC - 84
FAR - 89
REG - 86

Aaron and always remember, YMMV

I profit from your CPE frustration. You're welcome.

[timmyj]

“Based on these requirements, I was under the impression that an individual is only required to live with the taxpayer if that individual is a non-relative (ie. no residency requirements for relatives)”

Cannot claim a non relative. Period.

This prevents you from claiming your non working girlfriend who lives with you (easy way to remember).

[Author]

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