A qualifying person is either a qualifying child or qualifying relative who the taxpayer can claim as a dependent.
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 tests) and the child is single
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 tests) and the child is married and you can claim the child as a dependent
If the person is your qualifying relative who is your father or mother and you can claim your parent as a dependent
If the person is your qualifying relative other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) and your relative lived with you more than half the year, and your relative is related to you in one of the ways listed under Relatives who don't have to live with you, later, and you can claim your relative as a dependent
More information can be found under Table 4 of Publication 501. You can learn more about the Head of Household status in this article.
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