Robert Thompson - OhioTaxMan wrote:

- quote -

The definition of a foster child for purposes of filing HOH
is the same definition used for purposes of claiming a
dependency exemption. This requires that the qualifying
person live with you for the whole year and you care for
that person as if that person was your own child. The agency
placement rule is not applicable for filing status or
claiming an exemption. As long as the above definition is
met by the taxpayer and the taxpayer can claim an exemption
for the person, and is paying for more than half the cost of
keeping up the household, I see no reason why the taxpayer
could not file as HOH.

--
Alan
http://taxtopics.net

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Taxpayer is single (never been married) and supports for
entire year Dependent as "member of household". Taxpayer's
income is sole support for both. Taxpayer's income /
resources are sole source for maintaining home for entire
year. Taxpayer and Dependent have no known relation by
blood or marriage. Dependent has MS (onset about age 24),
is unable to work, has no income, but takes care of himself.
Dependent became part of Taxpayer's household about 6 years
ago when Dependent was about 28. Dependent's birth parents
either unable / unwilling to assist. Social Security
disability applications have been denied, appeal /
re-application pending. There is no agency or other
independent declaration of disability apart from doctors'
statements, a probate court guardianship case (May 2002)
stating that Dependent was infirmed but not an imbecile, and
for auto handicap placard. Taxpayer is conservator for
Dependent, per probate court order (May 2002).

Does this, by itself, qualify Taxpayer as HOH?

Consider same circumstances, however Taxpayer considers and
treats Dependent as own child. Dependent accepts Taxpayer
as parent. There is no formal agency placement.

By my dead reckoning this may qualify Taxpayer as HOH.
Contrary opinions? Any recommendations for Taxpayer so as
to better qualify for HOH status?

If HOH status is correct, Taxpayer would want to amend for
prior open years but would wish to avoid audit. Any greater
chance that IRS would question this arrangement?

--
** Working to make "taxes less taxing" **

Ohio Tax Man - Robert Thompson
Westerville (Columbus) Ohio

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The views are my own and should not be attributed
to my employer.

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