Individual Income Tax / Filing as HOH?

  • Thread starter Robert Thompson - OhioTaxMan
  • Start date

R

Robert Thompson - OhioTaxMan

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

Asked in a newsgroup, answered in the newsgroup. Responses
to a public group are not emailed. This is done not to be
disrespectful of any request for a directed response, but
rather to aid in the public discussion in the newsgroup and
for peer review.

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

Gary V. Deutschmann, Sr.

Hi Robert

I was audited for a similar situation and even though I had receipts
for everthing from schooling to medical bills, all I was asked for
were receipts for food and clothing that could easily be determined to
be for the dependent(s) and over what I would normally use myself.
Aparently I hit the percentage required on the clothing, because the
auditor only half glanced through the food receipts and was satisfied.

You DO want HOH status, it helps in getting other services you may
need or require later!

TTUL
Gary
 

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