Question

Mary is single and supports her 30-year-old son who has income of $2000 and lives in his own apartment.
A) Does her son qualify as her dependent as a "qualifying child"? ____________________________________
Does her son qualify as her dependent as a "qualifying relative" ? _______________
B) Can she claim head of household filling status? _________________becuase_______________

Answer 1

For Qualifying child rules any person who are son , daughter, adopted child, foster child or an descendent of any of them as grandchild is treated as qualifying child and dependent.

a) Yes, her son qualify as her dependent as a qualifying child

and not considered as qualifying relative

b) Head of household is a filing status for the individual of united states taxpayers. it order to declare to be head of household status person should be Unmarried or considered unmarried at the end of the year, and also that person paid more than half the cost of keeping the home for the tax year it means more than half of the cost bears by that person. So, here yes for the above reason.