qualifying person for HOH

[morrisliberty]

Hello,

Happy new year.


In 2011 Form 1040 Instructions Page 13 Line 4 HOH

Your married qualifying child who is not your dependent only because you can be claimed as a dependent on someone else's 2011 return.


From PUb 501 {2011} Exemptions, Standard Deduction and Filing Information

Table 4 Who is a qualifying person qualifying you to file as HOH


If the person is your qualifying child { such as a son , daughter, or grandchild who lived with you more than half the year and meets certain other items} and he or she is married and you cannot claim an exemption for him or her then the person is
not a qualifying person . {3}

{3} This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return.

I cannot find this qualifying person in the code or regulations. Does anyone know where I could find this in the code or regulations?

Thank you.

[mwcpa]

try IRC 152......that's the section for dependents.....

[morrisliberty]

hello,

thank you I have read Section 2, 151,152, and 7703 and I do not see it. Would you kindly point out where in Section 152 it states answer to above question as it applies to secion 2{b}?


thank you

[mwcpa]

your question is not clear..... i only gave you reference to the section on dependents..... we have discussed these matters in a few other threads for you.....