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Table 2-1. Who Is a Qualifying Person Qualifying You To File as Head of Household? 1 14:38 - 19-Jan-2021
Caution. See the text of this chapter for the other requirements you must meet to claim head of household
filing status.
IF the person is your . . . AND . . . THEN that person is . . .
qualifying child (such as a son, he or she is single a qualifying person, whether or
daughter, or grandchild who lived with not the child meets the Citizen or
you more than half the year and meets Resident Test in chapter 3.
certain other tests) 2 he or she is married and you can claim him a qualifying person.
or her as a dependent
he or she is married and you can’t claim him not a qualifying person. 3
or her as a dependent
qualifying relative who is your father or you can claim him or her as a dependent 5 a qualifying person. 6
4
mother you can’t claim him or her as a dependent not a qualifying person.
4
qualifying relative other than your father he or she lived with you more than half the a qualifying person.
or mother (such as a grandparent, year, and he or she is related to you in one
brother, or sister who meets certain of the ways listed under Relatives who don’t
tests) have to live with you in chapter 3 and you
can claim him or her as a dependent 5
he or she didn't live with you more than half not a qualifying person.
the year
he or she isn't related to you in one of the not a qualifying person.
ways listed under Relatives who don’t have
to live with you in chapter 3 and is your
qualifying relative only because he or she
lived with you all year as a member of your
household
you can’t claim him or her as a dependent not a qualifying person.

1 A person can’t qualify more than one taxpayer to use the head of household filing status for the year.
2 The term qualifying child is defined in chapter 3. Note. If you are a noncustodial parent, the term “qualifying child” for head of household filing status doesn't include a child who is your
qualifying child only because of the rules described under Children of divorced or separated parents (or parents who live apart) under Qualifying Child in chapter 3. If you are the
custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child isn't a qualifying child you can claim as a
dependent.
3 This person is a qualifying person if the only reason you can’t claim them as a dependent is that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's
return.
4 The term qualifying relative is defined in chapter 3.
5 If you can claim a person as a dependent only because of a multiple support agreement, that person isn't a qualifying person. See Multiple Support Agreement in chapter 3.
6 See Special rule for parent under Qualifying Person, earlier.
Useful Items The terms qualifying child and qualifying rel-
You may want to see: ative are defined later.
3. All the requirements for claiming a depend-
Publication ent are summarized in Table 3-1.
501 501 Dependents, Standard Deduction, Housekeepers, maids, or servants. If these
Dependents and Filing Information people work for you, you can’t claim them as
503 503 Child and Dependent Care Expenses dependents.
526 526 Charitable Contributions Child tax credit. You may be entitled to a child
Introduction Form (and Instructions) tax credit for each qualifying child who was un-
der age 17 at the end of the year if you claimed
This chapter discusses the following topics. 2120 2120 Multiple Support Declaration that child as a dependent. For more informa-
• Dependents—You can generally claim 8332 8332 Release/Revocation of Release of tion, see chapter 14.
your qualifying child or qualifying relative Claim to Exemption for Child by Credit for other dependents. You may be en-
as a dependent. Custodial Parent titled to a credit for other dependents for each
• Social security number (SSN) requirement qualifying child who isn’t a qualifying child for
for dependents—You must list the SSN of Dependents the child tax credit and for each qualifying rela-
any person you claim as a dependent. tive. For more information, see chapter 14.
How to claim dependents. On page 1 of your The term “dependent” means:
Form 1040 or 1040-SR, enter the names of your • A qualifying child, or
dependents in the Dependents section.
• A qualifying relative.
Chapter 3 Dependents Page 25