Charles, who is single, pays all of the costs of maintaining a home for himself and Damarcus. Charles and Damarcus have no family relationship but Damarcus lives with Charles for the entire year. Damarcus qualifies as a qualifying relative of Charles. (Charles claims Damarcus as a dependent on his tax return.)Charles qualifies for head of household filing status.

Question

Quizplus · Accepted Answer

To qualify for head of household status, the dependent must be a qualifying child or a qualifying relative who is related to the taxpayer. Since Damarcus has no family relationship with Charles, Charles does not qualify for head of household status.

Charles, Who Is Single, Pays All of the Costs of Maintaining