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 $4,150 and the other dependency tests are met, Cory will file as head of household.

Question

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 $4,150 and the other dependency tests are met, Cory will file as head of household.
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Quizplus · Accepted Answer

Statement II is correct because the IRS allows individuals to claim a parent as a dependent if they provide more than half of the parent's support for the year, even if the parent doesn't live with them. This can qualify them for head of household status if they meet other criteria, such as the parent's income being below a certain threshold and the taxpayer being unmarried. Statement I is incorrect because it overlooks this provision.

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