- Jurisdiction
- Delaware
Looks like I am the only one asking questions on this sub-forum. Here is my latest question. I asked my nephew to see his 2021 1040 to better understand how to help with his modest inheritance. His return was prepared by a reputable CPA. I was surprised to see he filed as HOH. He is single having divorced 15 years ago. His 27 yo (26 on 12/31/2021) daughter lives with him. She is a full time student who makes about $8k per year. She files to get her withholding back. Nephew pays over 90% of the household bills. As I understand Pub 501, daughter is not a qualifying daughter by virtue of her age and is not a qualifying relative by virtue of her income. CPA completed Due Diligence checklist for the HOH eligibility. Am I missing something? Is there any way nephew can claim HOH?