Irene is 47 years old, unmarried, and has no children. Irene's mother lives in a nursing home.
I.Irene can file as head of household because her mother lives in a nursing home.
II.Because Irene's mother is a lineal descendent, Irene automatically qualifies for head of household status.

Question

Irene is 47 years old, unmarried, and has no children. Irene's mother lives in a nursing home.
I.Irene can file as head of household because her mother lives in a nursing home.
II.Because Irene's mother is a lineal descendent, Irene automatically qualifies for head of household status.
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Quizplus · Accepted Answer

Neither statement is correct. In order to qualify for head of household status, the taxpayer must meet certain requirements including providing more than half of the support for a qualifying person (such as a child or a dependent parent) who lives in the taxpayer's home for more than half of the year. The fact that Irene's mother lives in a nursing home does not automatically qualify Irene for head of household status. Additionally, there is no automatic qualification based on lineal descendants.

Irene Is 47 Years Old, Unmarried, and Has No Children