If an unmarried taxpayer provides more than half the support for a cousin who lives in the taxpayer's home for the entire year, the taxpayer will qualify for head of household filing status.

Question

Quizplus · Accepted Answer

To qualify for head of household filing status, the taxpayer must provide more than half the support for a qualifying person, who can be a child, parent, or relative who lived with the taxpayer for more than half the year. However, a cousin does not meet the IRS definition of a qualifying relative for the head of household status unless they are a "qualifying child" or another specific exception applies.

If an Unmarried Taxpayer Provides More Than Half the Support