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 for Charles (Charles claims a dependency exemption for Damarcus on his tax return) .Charles qualifies for head of household filing status.Charles does not qualify because he and Damarcus have no qualifying family relationship.

Question

Quizplus · Accepted Answer

To qualify for head of household status, the taxpayer must have a qualifying person living with them. A qualifying relative, like Damarcus, can meet this requirement if they live with the taxpayer for the entire year and the taxpayer provides more than half of their support, even if there is no family relationship.

Charles,who Is Single,pays All of the Costs of Maintaining a Home