Cory is a 32 years old, unmarried, and has no children. Cory's father lives in a nursing home. I. Because Cory's father does not live in the same household, Cory cannot file as a head of household. II. If his father's taxable income is less than $3,900 and the other dependency tests are met, Cory will file as head of household.

Question

Quizplus · Accepted Answer

Cory can file as head of household if he pays more than half the cost of keeping up a home for a qualifying person, such as a parent, even if the parent does not live with him, provided the parent meets the dependency tests, including having taxable income less than the threshold.

Cory Is a 32 Years Old, Unmarried, and Has No