qualified person

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The following is a brief review of the HOH filing status, focusing on the definition of qualifying person, which allows a person who might otherwise have to file as a single taxpayer to file using HOH status.
* maintains a household as her home that constitutes, for more than one-half of the taxable year, the principal place of abode of a qualifying person (temporary absences, such as for school or vacation, are not considered in determining die half-year requirement if the person absent is expected to return);
A QC who is single and satisfies all of the above tests is considered a qualifying person, regardless of whether the taxpayer can claim her as an exemption.
22, table 2-1) states that a qualifying child is a qualifying person for HOH filing status even if she is not claimed as an exemption.
Make sure that the following entries are present: name, address, telephone number, and Social Security number/employee identification number of care provider; name, SSN and date of birth of qualifying person. Reject Tip: Preparation software should prompt you to include the entries.
Lockhart said the community block grant dollars can also only go to qualifying persons one time during the grant period, which is March 2010 through January 2011 or until the dollars run out.