Case Study 2: Head of Household
Since her spouse died five years ago, Joan has lived with her friend, Mary Ann, who is also a widow. Joan is a U.S. citizen, is single, and lived with Mary Ann all year. Joan had no income and received all of her support from Mary Ann.
Joan is Mary Ann's qualifying relative because she lived with Mary Ann all year as a member of her household. Mary Ann can claim Joan as a dependent on her return.
Is Joan a qualifying person for Head of Household filing status?
No, Joan is not a qualifying person for Head of Household filing status because she is not related to Mary Ann in one of the ways listed on the chart in the Volunteer Resource Guide.
A person who qualifies as a taxpayer's dependent does not necessarily qualify the taxpayer for the Head of Household filing status. The qualifying person for Head of Household filing status must always be related to the taxpayer.