8505 / Who is a “qualifying person” for purposes of determining head of household filing status?

As discussed in Q 8504, in order to claim head of household filing status, an individual must maintain a home for a “qualifying person.” A “qualifying person” is a:

1. “Qualifying child” (i.e., son, daughter, or grandchild) who is either:

(b) Married and can be claimed as an exemption (although note that the exemption was suspended for 2018-2025 and eliminated entirely by the 2025 OBBB).

2. “Qualifying relative” who is the individual’s father or mother and for whom an exemption can be claimed.